產業競爭激烈、資訊快速流通，帶動市場全球化，也帶來產品高度同質化困境。台灣企業以往所憑藉的產品創新與降低成本策略已逐漸模糊。在品牌優勢尚未建立之前，有效的客戶服務和客訴處理可以創造客戶價值，提升客戶滿意度，形成競爭優勢，正足以滿足行銷差異化需求。
　　本研究探討中外學者在客訴處理領域的論述，參考各國客訴處理準則、ISO 10002企業內部處理客訴綱領、和ISO客戶滿意度品質體系，並以加工出口區高雄、楠梓兩地廠家為對象，進行專家訪談與問卷調查，透過資料分析從客訴處理實施動機、遭遇困難、客訴處理要素、與實施效益四個構面，萃取因素並探討其間相互影響，實地了解本地工業市場客訴處理實施狀況。
　　研究結果發現實施客訴動機有外界需求與自我提升意願兩因素，而業界主動實施客訴處理意願強烈。遭遇困難並不明顯，公司高階主管承諾與參與顯示出客戶導向企業文化可以減少困難。客訴處理實施要素有時效與資源、公司管理制度，和客戶層面三項因素。客訴處理效益在於客戶滿意和建立策略合作夥伴的行銷效益，客訴處理實施動機對處理效益有正面影響。本研究也發現外資企業在客訴處理遭遇困難較本國企業少，而獲得較高的效益。

　　Taiwan companies has created an advantage in mass production and cost reduction, but it is losing to product and service homogeneous due to severely competition and in a speedy information environment. Customer complaint management, a human and strategy related action, which could create customer value to enhanced customer satisfaction, is expected to develop marketing differentiation. However, there is little empirical research attempted to touch this field in local industrial market.
　　This study examines customer complaint and its’ handling impacts on business, reference to ISO 10012 and complain management guideline of each country, to explore the influence among complaint management from its’ implementation motivation, barriers, factors, and effects. By interviewing with industry expertise and using data collected from manufactures in KEPZ and NEPZ, the author explores complaint management implementation status in local companies.
　　The results suggest significant relationship between implementation motivation and effects, implementation motivation and factors of complaint handling. The findings also suggest foreign companies encounter less barriers, but achieve more effects than that of local companies in customer complaint management. The results show such a situation also happen on an aged company than younger one in a 10-year operation base.

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6. 施坤壽，2003。「應用資訊系統整合全面品質管理與供應鏈管理建構企業競爭優勢之結構化模式分析－台灣製造產業之驗證與比較」，管理評論，第22卷第4期，頁1-33。
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三、 網站資料
1. 經濟部加工出口區管理處網站，www.epza.gov.tw
2. 東京海上火災保險株式會社網站，http://www.tokiorisk.co.jp/risk_info/up_file/2004020547.pdf
3. 澳洲國家標準局出版品網站，http://www.standards.com.au/catalogue/script/details.asp?docn=stds000012657