在競爭激烈的繼電器產業中，高良率的產品品質已經成為企業生存之必須，但不良品的存在仍然不能被避免。為盡力消除不良品，各項改善品質的方法，如：魚骨圖、Why-Why分析法、8D解決問題法等已被繼電器業界廣泛使用，但由於企業資源有限，無法給予每一項失效模式(failure mode)完整的解決方案。另外，根據顧客抱怨處理失效模式的企業流程，未必能與顧客滿意度及企業績效連結。
本研究於企業端導入「結合IPA分析之品質改善模式」，利用IPA分析洞察顧客之聲(voice of customer)，為企業篩選出改善後最能增加顧客滿意度的品質屬性，實行以顧客為中心的品質改善策略，同時藉由品質成本的分析，說明此模式降低品質成本機制及項目。
本文有以下結論：
1.S公司內部員工對於產品品質的認知與外部顧客對於產品品質的認知存在差距
2.「結合IPA分析之品質改善模式」能夠增進顧客滿意度，並有效降低品質成本(cost of quality)

In the highly competitive relay industry, high-yield product quality has become a necessity for the survival of enterprises. However, the existence of defective products can not be avoided. In order to eliminate defective products as much as possible, various methods of improving quality, such as “fishbone Diagram”, “Why-Why analysis”, “Eight disciplines problem solving”, etc., have been widely used in the relay industry. Nevertheless, due to limited enterprise resources, each failure mode cannot be given a complete solution. Moreover, the business process of handling failure modes based on customer complaints may not be linked to customer satisfaction and business performance of enterprises.
This study introduces the "quality improvement model with IPA analysis" into the process of S company, using IPA analysis to gain insights from voice of customers, to select the quality factors that can increase customer satisfaction after improvement, which also implements customer-centered quality improvement strategies. In addition, through the analysis of cost of quality(COQ), this study illustrates the mechanisms how this new model reduces cost of quality(COQ).
This study has the following conclusions:
1. There is a gap between the perception of product quality by S internal employees and the perception of product quality by external customers.
2. "Quality improvement model combined with IPA analysis" can increase customer satisfaction and effectively reduce cost of quality(COQ).

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