員工若具有優良的能力，常可提升企業的服務品質。本文以員工能力及服務品質為顧客價值的兩個元素，為驗證其在顧客心中的感受，本研究以美髮沙龍業員工為實證對象進行問卷調查，共計發放350份問卷，回收之問卷以SPSS為工具，進行差異性分析及IPA分析。研究結果顯示：(1)顧客對美髮沙龍印象重視度及滿意度的前二大因素為「店家服務品質」與「員工能力因素」，而兩因素之間存在顯著相關；(2)不同人口統計變項之顧客，對於店家服務品質重視程度具有顯著差異；(3)不同人口統計變項之顧客，對於店家服務品質事後體驗具有顯著差異；(4)IPA分析的結果顯示，適當的投資在「保留原狀」、「立即改善」及「重視」三個象限中的變項，可讓經營者以最少金額有效提升顧客滿意度。 ; Employees with good competence are always able to enhance service quality. Employee competence and service quality as two elements of customer value, to verify what customers think on these two elements, this study conduct an empirical study by collectingdata from 350 questionnaires of hair salon employees. Using SPSS as a tool, the analysis includes differential analysis and IPA analysis. The results show:(1) Two major factors of customers impression and satisfaction are ＂quality of service in hair salon＂ and ＂staff capacity＂, and there is a significant correlation between the two factors; (2) there are significant differences onthe emphasis of service quality across different customers demographic variables; (3) there are significant differences on consumers post-hoc experience of service quality across different customers demographic variables; (4) the result of IPA analysis shows that a proper investment in three quadrants variables: retaining the status quo, immediate improvement and attaching importance is the most effective approach to improve customers satisfaction within the least money.