近年來我國餐飲甜點店的數量大量增加，代表顧客有更多元的選擇，因此產品如何能滿足顧客期望成為重要議題，若無法在市場上創造差異化，勢必會被淹沒在龐大的母體之中。本研究將針對甜點業中之起士蛋糕為研究主體，以之為例來闡述如何以超越顧客期望為目標，找出產品的關鍵品質屬性，以期協助甜點業者提升競爭力。
本研究將產品屬性分為內存屬性、外顯屬性，以設計起士蛋糕之產品屬性問卷。問卷內容將透過 Kano 二維品質模式進行品質屬性歸類，以此找出有效改進區域，便能於眾多產品屬性上找到顧客所認定的關鍵產品屬性;再透過同步重要度-滿意度分析(SIPA) 來確認個案公司在競爭市場上的表現以及定位，並為其做策略分類。隨後將Kano 二維品質模式與SIPA統整分析，找出顧客對於產品所著重考量之關鍵因素，以此提供個案公司需優先投資的產品屬性，以確保資源有限的情況下，個案公司能擊中顧客的真實需求，達到超越顧客期望之目標。最後探討在不同的人口統計變數下，顧客對起士蛋糕之產品屬性的看法是否有顯著差異。
根據研究結果顯示，顧客在不同性別、年齡、職業、月收入、居住地，對於起士蛋糕之產品屬性的看法有顯著差異，因此可以此作為市場區隔，針對目標族群調整公司策略方針。而顧客所認為的起士蛋糕之關鍵競爭屬性有：「產品有明確的標示」、「產品有特價或優惠方案」、「產品的口感佳」、與「產品的價格符合其本身價值」。此部分應繼續的保持與精進，否則未來一旦產品在屬性上的表現下滑，以致無法達到顧客的期望，就會造成客群的流失。因此確保關鍵競爭屬性的品質能夠維持在顧客期望的標準之上，雖然無法占得市場的先機，但卻能在競爭群體中立於不敗之地。相對的，顧客所認為的起士蛋糕之關鍵優勢屬性包括：「產品盡可能避免糖、油、鹽等負擔性調味料」、「產品包裝設計便於攜帶」、與「產品的香氣足」。此部分可以視為在競爭市場上創造差異化的工具，利用關鍵優勢屬性作為賣點，突顯自家產品與市面上產品的相異之處，以此來吸引顧客。唯有把握關鍵優勢屬性，才有機會在偌大的競爭群體中脫穎而出，並且讓顧客有理由選擇自家的產品。
關鍵字：Kano二維品質模式、同步重要度-滿意度分析(SIPA)、關鍵屬性

This work focuses on cheesecake in the dessert industry, and uses it as an example to show how to exceed customer expectations to discover the key quality attributes of the product, in order to help the dessert industry to enhance competitiveness. In the research, product attributes are divided into intrinsic attribute and explicit attributes to design a product attribute questionnaire for cheesecakes. The quality attributes of the products are classified through Kano model in order to identify effective improvement area. Then, through the synchronous importance-satisfaction analysis (SIPA), strategic approaches are developed. Finally, a comprehensive analysis is completed to find out the key factors that customers have focused. The results show that the key competitive attributes of cheesecake are: "The product has a clear label", "The product has a special discount plan", "The product tastes good", "The price of the product is in line with its own value". The key attributes to achieve competitive are: "The product avoids burdensome seasonings such as sugar, oil and salt as much as possible", "The product packaging is designed to be easy to carry", and "The product has sufficient aroma". These key attributes could be used as a way to differentiate the case company from competitors and to attract valuable customers.

Keywords：Kano model, SIPA (synchronous importance-satisfaction analysis), Key attributes

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