台灣近年來由於國內民眾愈來愈重視休閒觀光，加上交通部觀光局大力推廣國外民眾來台觀光及開放大陸民眾來台探親旅遊等政策，使旅遊產業逐年興盛，知名景點每到假日就充滿人潮，並帶動當地的經濟發展，但也導致當地的飯店和旅館一位難求，所以有些旅客就轉而入住景點附近之民宿，造就民宿產業的快速發展；然而，民宿產業發展至今競爭已非常激烈，許多民宿更演變出現了許多不同的形態，對消費者來說，有更多的機會依自己的喜好做選擇。反之，對於經營者來說，如何掌握消費者心目中的偏好，並吸引其前來入住便是很重要的議題。有鑑於此，本研究便以台灣地區民宿產業為例，並透過聯合分析法找出消費者心目中對於「民宿產業」的最佳產品屬性組合，提供後續研究者做參考。
本研究經由文獻蒐集以及產品屬性理論整理，歸納出總共17種的民宿產品屬性，並透過前側問卷分析，最後選出「推薦評價」、「衛生環境」、「價格」、「地理位置」與「安全防護措施」5項做為正式問卷的屬性。接著再針對每個屬性區分出不同的水準，並納入成為正式問卷卡片，本研究並透過SPSS軟體設計出12種民宿產品組合卡片供受測者做填答，最終221份問卷中蒐集到209份有效問卷並透過聯合分析法以及市場區隔理論進行總體和分群的資料分析以及Z檢定。
在總體分析結果部份，對於各產品屬性最重視之排序為「推薦評價」>「衛生環境」>「價格」>「地理位置」>「安全防護措施」，而所最喜愛的卡片組合為「衛生高於平均、離景點10~30分鐘、1801~2600NT、進階防護、正面評價」。另外，在分群的統計分析結果方面，不論是何種分群，其最偏好之民宿產品屬性皆為「推薦評價」，其次為「衛生環境」，這兩種屬性佔有大部分之權重，顯示消費者們在選擇民宿時對這兩種屬性最為在意。因此，本研究建議可以針對這部分提出相關的行銷及改善方案來獲得消費者之青睞。

In recent years, the domestic people in Taiwan have paid more attention on leisure and tourism related industries. Besides, Taiwan government strongly introduces the local landscapes to foreign tourists. Furthermore, the department of tourism bureau has modified the policies that residents in China are permitted to travel and visit their relatives in Taiwan also strengthen the trend. Although the tourism can be a lucrative industry stimulating the local economic growth, i.e. the Bed & Breakfast industry, it may lead the fierce competition between operators of B&B industry. It is quite important for the B&B operators to realize the consumers’ preferences for the attributes of B&B products. The main purpose of the study should be dedicated to finding out the most optimal combination of B&B product’s attributes that consumers are most favorable. Firstly, the study narrows down the respondents to the Taiwanese, and uses conjoint analysis as a quantitative method. Secondly, after finishing the data research and collection phases, the study conducts the pre-test questionnaire filtering seventeen B&B product attributes from the different literatures by the product attribute theory. Thirdly, through the conjoint analysis, we choose five attributes “Recommendation”, “Environment”, ”Price”, “Location”, “Security” to set as the standard levels in the “Cards”of official questionnaire. Then, we can apply both the market segmentation theory and the Z-test to find out which card is the most agreeable to consumers. Finally, the result illustrates that most consumers concern about the attributes of “Recommendation”, “Environment” while choosing the B&B products. So the study suggests that B&B operators should improve those parts to meet the consumers’ preferences.

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