資訊科技的普及帶來前所未有的衝擊，企業已無法僅埋首於舊日致力於生產、營運效率、降低成本的觀念中。因為生產再多產品，降低再多成本，最終若無顧客消費，則一切都是白費，毫無利潤可言。企業終究係以營利為目的，顧客才是企業存活與否的關鍵。 　　公司內部流程之良窳，因傳遞著服務品質，連帶地影響顧客滿意。因此，應以「顧客想要的價值」為出發點來設計適切的服務及內部流程，才能為顧客提供更加值的服務。 　　而內部流程又有賴員工之執行，從市場調查、資訊收集、顧客分析、到之後的績效追蹤、改進等整個動態循環中，「人」在其中扮演了極為重要的角色，需有正確觀念的員工加以執行方能顯出功效。最近深受重視的平衡計分卡亦強調，透過員工之學習成長面以及企業內部流程面的改善，有助企業於與顧客之關係。 　　本研究即利用個案及實證研究方式探討內部程序面、員工面與顧客面之相互關係。以個案研究探討顧客面之結果如何推動內部程序面與員工面之因應、預防及改善；實證研究則分析內部程序面與員工面中影響顧客面之因素，以對症下藥，幫助顧客關係管理；從而再依據改善後之情形，得到新的顧客面結果、新的內部程序與員工面的因應、預防及改善，持續進行動態之相互影響。歸納結論如下： 　　一、透過個案瞭解企業幫助顧客關係管理之各項手法，從顧客資訊之掌握與分析開始，配合公司策略，整合服務資源，並持續施予員工教育訓練，加上定期的品管圈改善，最後透過各項評估衡量，不但員工的努力得到回饋，整體改善過程中所獲得的資訊也回饋到顧客資料庫中，形成一動態循環系統。 　　二、實證部分則以數據進行驗證。其結果顯示，內部程序面與員工面確實影響顧客滿意度，可針對萃取出的動因（driver）加以預防管理或改善，以幫助顧客關係管理。而顧客滿意與否，亦確實影響公司財務績效。 / The spread of information technology brings the effect never seen before, and the enterprises could not only stick to the viewpoints of production, operating efficiency, and cost-down. It wouldn't have any profit without customers. Since an enterprise engages in making profit finally, the customer's satisfaction is the key to survive. 　　While the goodness or badness of an enterprise's internal process delivers the service quality, the service quality affects the customer's satisfaction. Therefore, an enterprise should design the appropriate internal process to create the value that customers want. 　　And because the internal process is executed by the employee, the employee plays an important role in the whole internal process circle, such as marketing survey, information collection, customer analysis, and further performance tracing. The successful result of customer relationship management needs the employee who has correct customer relationship management concepts. Balanced scorecard also emphasizes that the learning and growth dimension of the employee and the internal process dimension of the enterprise will be helpful to the relationship between the enterprise and customer. 　　The research uses case and empirical study to investigate the relationship among the customer, internal process, and employee dimensions. The case study searches how the customer dimension pushes the responses, preventions and improvements in the internal process and employee dimensions. The empirical study analyses the drivers of the internal process and employee dimensions which affect the customer dimension. By understanding theses drivers, it will be helpful to customer relationship management. And according to new customer dimension results, new responses, preventions and improvements of the internal process and employee dimensions begin again. They continue to influence each other. The conclusions of this research are listed as follows: 　　1. We can understand various management methods which are helpful to customer relationship management by case study. At the beginning, an enterprise must understand and analyze thoroughly customer information, then correspond to enterprise's strategy to integrate service resources, hold continuous employee trainings, carry out periodical quality control circle, and finally evaluate various performances. Not only do employees get the rewards, but also customer information feedbacks to customer information database. It turns out to be a dynamical circle. 　　2. The empirical results show that internal process and employee dimensions indeed affect the customer's satisfaction. Managing and improving drivers which affect the customer's satisfaction will be helpful to customer relationship management. And the customer's satisfaction also affects service revenues.

主要探討液化石油氣採用配管方式供氣和維持現行方式供氣兩者之間成本效益的差異 ，從而引申出適當的建議，以作為國內統銷液化石油氣之管理當局的參考，玆將本文 內容扼要說明如下： 第一章共分為四節，闡釋本文的研究動機與目的、及研究的範圍、研究的架構、和研 究的方法與限制。第二章共有三節，分別說明液化石油氣產業的現況，發掘其中的問 題，和討論本文的研究方向。第三章共含六節，說明成本效益分析的定義、觀念和目 的，而且分別探討成本效益分析的程序面、要素面、技術面和成本面，及說明動態的 成本效益分析之意義。第四章分為兩節，說明液化石油氣的特性和配管的程序，以瞭 解配管系統的構成要件。第五章共有七節，說明及計算配管供氣制度和維持現行制度 兩者所發生的成本和效益，而得出在固定國家效益下最低成本的方案。第六章含兩節 ，為針對研究所得，提出適切的結論和建議。