面對後疫情時代供應鏈重組與原物料成本攀升，加上電商導致價格資訊透明化，台灣汽車維修產業傳統的包裹式定價模式已難以為繼。相較於歐美日等國擁有法規強制或稅務誘因支持工資拆解（Partitioned Pricing）制度，台灣受限於過往文化，導致技術價值長期被低估，產業轉型迫在眉睫。本研究旨在探討影響消費者接受工資拆解制度的關鍵驅動因素，聚焦於專業能力、服務品質、價格公平性與顧客信任四大構面，試圖為產業尋找從價格戰轉向價值戰的落地解方。
本研究採量化研究法，首先針對台灣地區消費者進行量化問卷調查，回收 202 份有效樣本。量化實證結果顯示，顧客信任（H4）與服務品質（H2）是對工資拆解接受度影響最強的正向驅動因子，顯示消費者尋求的是安全感而非精算後的價格公平性。研究中最具管理意涵的發現為專業能力（H1）呈現顯著負向影響，後輔以門市主管與資深技師的深度訪談進行三角檢證證實，此乃因在缺乏信任基礎下，技師單向輸出的艱澀術語易被解讀為技術傲慢，反而激發消費者的防衛心態。
基於上述發現，本研究提出具體管理建議：第一，業主應採行分品類報價策略，對高標準化商品，例如:輪胎，維持包裹定價以降低比價阻力，對高技術服務，例如:查修、檢修、客製化等服務則貫徹工資拆解。第二，組織應建立價值協作體系，由後台技師負責產出視覺化證據如施工照、舊件保留，前台主管則透過互動、解釋、說明、關懷等將無形的技術能力轉化為可體驗的信任。本研究證實，汽車維修業的轉型並非僅是更改報價單，而是從技術本位走向信任本位的思維變革。

Faced with post-pandemic supply chain restructuring and rising raw material costs, coupled with increased price transparency brought about by e-commerce, the traditional package pricing model in Taiwan's auto repair industry is no longer sustainable. Compared to countries like the US, Europe, and Japan, which have legal mandates or tax incentives supporting partitioned pricing systems, Taiwan's past cultural constraints have led to a long-term underestimation of the value of its technical expertise, making industry transformation imperative. This study aims to explore the key drivers influencing consumer acceptance of partitioned pricing systems, focusing on four key dimensions: professional competence, service quality, price fairness, and customer trust, attempting to find a practical solution for the industry to shift from price wars to value-based competition.
This study employed a quantitative research method, first conducting a quantitative questionnaire survey of consumers in Taiwan, and collecting 202 valid samples. The quantitative empirical results show that customer trust (H4) and service quality (H2) are the strongest positive driving factors for wage breakdown acceptance, indicating that consumers seek a sense of security rather than the actuarial fairness of prices.
The most managerial finding in the study was that professional competence (H1) had a significant negative impact. This was confirmed by triangulation through in-depth interviews between store managers and senior technicians. This is because, in the absence of trust, the technical jargon unilaterally delivered by technicians can be interpreted as technical arrogance, which in turn triggers a defensive mentality in consumers.
Based on the above findings, this study proposes specific management recommendations: First, owners should adopt a product-specific pricing strategy. For highly standardized goods, such as tires, maintain package pricing to reduce price comparison resistance. For high-tech services, such as inspection, repair, and customized services, implement wage breakdown.
Secondly, organizations should establish a value-sharing system, with back-office technicians responsible for producing visual evidence such as work photos and the preservation of old parts, while front-office supervisors transform intangible technical skills into tangible trust through interaction, explanation, clarification, and care. This study confirms that the transformation of the auto repair industry is not merely about changing price lists, but a mindset shift from a technology-based to a trust-based approach.

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