來臺旅客的逐年增加與臺灣人外食習慣的養成，逐漸使餐飲業在餐旅產業中的重要性增加。而餐飲產業為了要維持競爭優勢就必須提供給顧客卓越的服務品質，然而，在顧客導向的文獻當中主要的焦點都是在外部顧客，較少的文獻針對內部顧客有明確地定義。已有許多學者在學術上針對旅館與旅行業進行服務品質研究，但較少的研究在衡量餐廳的全面品質管理對經營績效之影響。因此本研究探討內部顧客關係管理 (Internal Customer Relationship Management, ICRM) 與全面品質管理 (Total Quality Management, TQM) 對連鎖餐廳經營績效上的影響，為本研究之模型一。其中，企業經營績效又以平衡計分卡四構面：財務、顧客、內部流程、學習與成長衡量之，作為本研究之模型二。本研究以臺灣連鎖速食餐廳為研究對象，並使用ICRM、TQM，及企業經營績效三大構面，進行本研究問卷設計。正式問卷於102年3月至5月藉由郵寄方式請求各連鎖速食餐廳之人力資源部協助，針對各公司之員工進行施測。研究結果顯示，模型一，ICRM與TQM對連鎖餐廳經營績效有正向顯著之影響，而模型二中ICRM對財務與學習與成長呈正向顯著，對顧客與內部流程呈正向不顯著；TQM對財務、顧客、內部流程、學習與成長均為正向顯著。顯示連鎖速食餐廳業者可以透過實施ICRM與TQM提升財務經營績效並提升內部學習氣氛，鼓勵員工成長。

As the visitors to Taiwan increase year by year, and people in Taiwan have been gradually changing their habits of eating out, food and beverage industry is getting more and more important. In order to keep sustainability in the food and beverage industry, it is necessary that restaurants continually offer high-quality service to customers. However, most of the existing literatures on the service industries focus on management of external customer relationship, the literatures which have definitely definition of the internal customers-employee relationship are not so sufficient. There are many researches on service quality in hotels and travel industry, but seldom on total quality management (TQM) affect performance. Therefore, this research investigates the impact of internal customer relationship management (ICRM) and total quality management (TQM) on the business performance as model 1. Model 2 utilizes the four perspectives (finance, customer, internal process, learning & growth) of the BSC to evaluate business performance. Web-based questionnaires are distributed to the full-time employees by the assistance of human resources in the quick service restaurants (QSR) from March to May in 2013. After the descriptive statistical analysis, reliability and validity, and the partial least squares (PLS), the empirical results find model 1 show that ICRM and TQM have the significantly positive impact on the business performance. And model 2 shows ICRM has the significantly positive impact on finance and learning & growth, but non-significantly on the customer and internal process. Furthermore, TQM has a great impact on finance, customer, internal process, learning & growth. It shows that the QSR owner can improve financial performance, learning & growth by implement of ICRM and TQM. The result of the study provides managerial recommendation and future research issue.

一、中文參考文獻
中華民國交通部觀光局行政資訊系統 (2012) 。觀光統計圖表。取自： http://admin.taiwan.net.tw/public/public.aspx?no=315
中華民國交通部觀光局行政資訊系統 (2012) 。發展觀光條例。取自： http://admin.taiwan.net.tw/law/law_d.aspx?no=130&d=476
臺灣國際觀光旅館收入結構 (2009) 。中華民國交通部觀光局：2009年臺灣地區觀光衛星帳。取自：http://admin.taiwan.net.tw/upload/public/20111017/479668ef-bc00-4568-b0d2-547d815d029e.pdf
臺灣連鎖加盟協會 (2012年10月1日) 。餐飲連鎖業分類。取自：http://www.tcfa.org.tw/
行政院主計處 (2012) 。家庭收支調查。取自：http://www.dgbas.gov.tw/ct.asp?xItem=27900&ctNode=3240&mp=1
行政院主計處 (2012) 。薪資與生產力統計。取自：http://www.dgbas.gov.tw/ct.asp?xItem=34179&ctNode=3367&mp=1
于泳泓 (2009) 。平衡計分卡最佳實務 – 按部就班，成功導入。臺北市：商周出版。
姚舜 (2012年10月1日) 。麥當勞3年內要破500店。中時電子報。取自：http://news.chinatimes.com/tech/171706/122012090100356.html
美通社 (2013年6月11日)。麥當勞全球同店銷售額5月上升2.6％。中時電子報。取自：http://money.chinatimes.com/news/news-content.aspx?id=20130611002019
周中理、陳正 (2007) 。體驗行銷策略、顧客關係管理與行銷績效關係模式研究─臺灣旅館業之驗證。行銷評論，4，339-364。
周勝方 (2010) 。餐飲連鎖加盟管理。臺北：華立圖書股份有限公司。
祝道松 (譯) (2008) 。顧客關係管理。臺北：新加坡商勝智學習。 (Baran, R., Galka, R., & Strunk D., 2008)
許倩棱 (2011) 。餐飲業之經營現況與未來趨勢。臺北市：經濟部商業發展研究院。
閔庭祥、陳振明 (2002) 。顧客關係管理系統對企業之價值衡量模型－結合品質機能展開之實證研究。東吳經濟商學學報，39，1-36。
陳永坤、黃文星、徐雅萱 (2009，5月) 。內部顧客導向、市場導向與經營績效關係之研究。2009年第九屆運動與休閒管理國際學術研討會，國立臺灣師範大學。
楊智 (2005) 。市場導向與營銷績效關係研究。北京：中國財政經濟出版社。
鄭春生 (2010) 。品質管理-現代化觀念與實務應用。新北市：全華。
謝玲芬、黃婷筠、劉淑梅 (2007) 。以顧客關係管理構建內外部顧客滿意度之評估模式-以臺灣連鎖飯店業為例。績效與策略研究，4，49-70。
二、英文參考文獻
Ahire, S. L., Golhar, D. Y., & Waller, M. A. (1996a). Development and validation of TQM implementation constructs. Decision Sciences, 27, 23–56.
Ahire, S. L., Waller, M. A., & Golhar, D. Y. (1996b). Quality management in TQM versus non-TQM firms: an empirical investigation. International Journal of Quality & Reliability Management , 13, 8–27.
Anderson, J. C., Rungtusanatham, M., Schroeder, R.G., & Devaraj, S. (1995). A path analytic model of a theory of quality management underlying the Deming management method: preliminary empirical findings. Decision Sciences, 26, 637–658.
Anton, J., & Petouhoff, N. L. (2002). Customer relationship management: The bottom line to optimizing your ROI. Upper Saddle River, NJ: Prentice-Hall.
Barney, J. B. (2002). Gaining and sustaining competitive advantage (2th ed.). Upper Saddle River, NJ: Pearson Education.
Bellou, V., & Andronikidis, A. (2008). The impact of internal service quality on customer service behavior evidence from the banking sector. International Journal of Quality & Reliability Management, 25, 943-954.
Bergeron, B. (2002). Essentials of CRM: A guide to customer relationship management. New York, NY: John Wiley & Sons.
Berson, A., Smith, S. J., & Thearling, K. (1999). Building Data Mining Applications for CRM. New York, NY: McGraw-Hill.
Bhatia, A. (1999). Customer relationship management (1th ed.). New York, NY: DonHull.
Bickert, J. (1992). Database marketing: An overview. In. E.L. Nash (Ed.), The Direct Marketing Handbook (pp. 137-77). New York, NY: McGraw-Hill.
Boudreau, J. W., Boswell, W. R., & Judge, T. A. (2001). Effects of personality on executive career success in the United States and Europe. Journal of Vocational Behavior, 58, 53–81.
Bounds, G., Yorks, L., Adams, M. & Ranney, G. (1994). Beyond total quality management toward the emerging paradigm. London, UK: McGraw-Hill.
Bowen, J. T. & Chen, S. L. (2001). The relationship between customer loyalty and customer satisfaction. International Journal of Contemporary Hospitality Management, 13, 213-217.
Brah, S. A., Lee, S. L., & Rao, B. M., (2002). Relationship between TQM and performance of Singapore companies. International Journal of Quality and Reliability Management, 19, 356–379.
Breiter, D., & Bloomquist, P. (1998). TQM in American hotels: an analysis of application. Cornell Hotel and Restaurant Administration Quarterly, 39, 26–33.
Carman, J. M., & Kenneth, P. (1973). Marketing: Principles and methods (7th ed.). Chicago, US: Richard D. Irwin.
Chaston, I. (1995). A typology for evaluating branch-level perceptions of internal customer management processes within the UK clearing banks. Service Industries Journal, 15, 332-349.
Chen, Q. & Chen, H.M. (2004). Exploring the Success Factors of eCRM Strategies in Practice. Journal of Database Marketing & Customer Strategy Management, 11, 333-343.
Chin, W. W. (1998b). Commentary: Issues and Opinion on Structural Equation Modeling. MIS Quarterly, 22, 15-16.
Claver, E., Tarí, J. J., & Pereira, J. (2006). Does quality impact on hotel performance? International Journal of Contemporary Hospitality Management, 18, 350–358.
Claver-Cortes, E., Pereira-Moliner, J., Tari, J. J., & Molina-Azorin, J. F. (2008). TQM managerial factors and performance in the Spanish hotel industry. Industrial Management & Data Systems, 108, 228–244.
Cohen, J. B. (1988). Statistical Power Analysis for the Behavioral Sciences (2nd ed.). Hillsdale, NJ: Lawrence Erlbaum Associates.
Costa, J. (2004). The Portuguese tourism sector: key challenges for human resources management. International Journal of Contemporary Hospitality Management, 16, 402–407.
Daghfous, A., & Barkhi, R. (2009). The strategic management of information technology in UAE hotels: an exploratory study of TQM, SCM, and CRM implementations. Technovation, 29, 588–595.
Dale, B. G., & Plunkett, J. J. (1990). Managing quality. Hemel Hempstead, UK: PhilipAllan.
Deming, W. E. (1986). Out of the Crisis. Cambridge, MA: Massachusetts Institute of Technology Center for Advanced Engineering Study.
Demirbag, M., Tatoglu, E., Tekinkus, M., & Zaim, S. (2006a). An analysis of the relationship between TQM implementation and organizational performance: evidence from Turkish SMEs. Journal of Manufacturing Technology Management 17, 829–847
Douglas, T. J., & Judge, W. Q. (2001). Total quality management implementation and competitive advantage: the role of structural control and exploration. Academy of Management Journal, 44, 158-69.
Eichorn, F. (2004). Applying internal customer relationship management (IntCRM) principle to improving business/ IT integration and performance. Problems and Perspectives in Management, 4, 125-148.
Evans, H. G., Ashworth, M., Chellew, A., Davison, A., & Towers, D. (1996). Exploiting activity-based information: easy as ABC. Management Accounting, 74, 24–29.
Feng, J., Prajogo, D., Tan, K., & Sohal, A. (2006). The impact of TQM practices on performance: a comparative study between Australian and Singaporean organizations. European Journal of Innovation Management, 9, 269–278.
Flynn, B. B., Schroeder, R. G., & Sakakibara, S. (1995). The impact of quality management practices on performance and competitive advantage. Decision Sciences, 26, 659–692.
Fornell, C. & Cha, J (1994). Partial least squares. R.P. Bagozzi (Ed.), In Advanced Methods of Marketing Research (pp. 52–78). Cambridge, MA: Blackwell.
Fornell, C. R. & Larcker, F. F. (1981). Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18, 39-51.
Gartner Group. Retrieved from：http://www.gartner.com/.
Gebert, H., Geib, M., Kolbe, L., & Brenner, W. (2003). Knowledge-enabled customer relationship management: integrating customer relationship management and knowledge management concepts. Journal of Knowledge Management, 7, 107–123.
Gefen, D., Straub, D. W., & Boudreau, M. C (2000). Structural Equation Modeling and Regression: Guideline for Research Practice. Communications of the Association for Information Systems, 4, 1-70.
Geisser, S. (1975). The redictive sample reuse method with applications. Journal of the American Statistical Association, 70, 320–328.
Goldschmidt, P. & Tan, C. (1999). A model for the adoption of agent technology. Western Australian Workshop on Information Systems Research, Perth, Western Australia.
Grandzol, J. R., & Gershon, M. (1998). A survey instrument for standardizing TQM modeling research. International Journal of Quality Science, 3, 80–105.
Greenberg, P. (2001). CRM at the Speed of Light. New YorK, NY: Mcgraw-Hill Osborne Media.
Gronroos, C. (1990). Relationship Approach to Marketing in Service Contexts: The Marketing and Organizational Behavior Interface. Journal of Business Research, 20, 3–11.
Hamilton, D., P. (2001, May 21). E-commerce (a special report): Openers-in translation; a guide to the baffling jargon of online business to business commerce. Wall Street Journal, R6.
Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (1998). Multivariate Data Analysis (5th ed). Upper Saddle River, NJ: Practice Hall.
Harter, J. K., Schmidt, F. L., & Hayes, T. L. (2002). Businessunit-level relationship between employee satisfaction, employee engagement, and business outcomes: A metaanalysis. Journal of Applied Psychology, 87, 268-279.
Hartline, M. & Jones, K. (1996). Employee performance cues in a hotel service environment: influence on perceived service quality, value and word-of-mouth intentions. Journal of Business Research, 35, 207-15.
Haynes, P., & Fryer, G. (2000). Human resources, service quality and performance: a case study. International Journal of Contemporary Hospitality Management, 12, 240–248.
Hendricks, K. B., Singhal, V. R., & Stratman, J. K. (2007). The impact of enterprise systems on corporate performance: A study of ERP, SCM, and CRM system implementations. Journal of Operations Management, 25, 65-82.
Hua, H., Chin, K. S., Sun, H., & Wu, Y. (2000). An empirical study on quality management practices in shanghai manufacturing industries. Total Quality Management, 11, 1111-1122.
Hulland, J. (1999). Use of partial least squares (PLS) in strategic management research: A review of four recent studies. Strategic Management Journal, 20, 195-204.
Jeong, M., & Oh, H. (1998). Quality function deployment: An extended framework for service quality and customer satisfaction in the hospitality industry. International Journal of Hospitality Management, 17, 375-390.
Jones, P. (1999). Operational issues and trends in the hospitality industry. International Journal of Hospitality Management, 18, 427-442.
Jun, M., & Cai, S. (2010). Examining the relationships between internal service and internal customer satisfaction. Total Quality Management, 21, 205–223.
Kaplan, R. S., & Norton, D. P. (1990). Researching management accounting practice: the roles of case study methods. British Accounting Review, 22, 259–281.
Kaplan, R. S., & Norton, D. P. (1996a). Using the balanced scorecard as a strategic management system. Harvard Business Review, 74, 148–151.
Kaplan, R. S., & Norton, D. P. (1996b). The balanced scorecard – translating strategy into action. Boston, MA: Harvard Business School Press.
Kaplan, R. S., & Norton, D. P. (2004). Strategy maps: Converting intangible assets into tangible outcomes. Boston, MA: Harvard Business School Press.
Kaldenbery, D. O., & Gobeli, D. H. (1995). Total quality management practices and business outcomes: Evidence from dental practices. Journal of Small Business Management, 3, 21-33.
Kaynak, H. (2003). The relationship between total quality management practices and their effects on firm performance. Journal of Operations Management, 23, 405-435.
Keating, M., & Harrington, D. (2002). The challenges of implementing quality in the Irish hotel industry: a review. Managing Service Quality, 12, 303-315.
Kerlinger, F. N. (1999). Foundations of Behavioral Research (2th ed.). New York, NY: Holt, Rinehart and Winston Inc.
Kingman-Brundage, J., George,W.R. & Bowen, D.E. (1995). Service logic: achieving service system integration. International Journal of Service Industry Management, 6, 20-39.
Knutson, B., Stevens, P., Wullaert, C., Patton, M., & Yokoyama, F. (1990). LODGSERV: A service quality index for the lodging industry. Hospitality Research Journal, 14, 277-284.
Kotler, P., Bowen, J., & Makens, J. (1999). Marketing for hospitality and tourism. Upper Saddle River, NJ: Prentice Hall.
Kuratko, D. F., Goodale, J. C., & Hornsby, J. S. (2001). Quality practices for a competitive advantage in smaller firms. Journal of Small Business Management, 39, 293-311.
Langer, A. M. (2001). Fixing bad habits: integrating technology personnel in the workplace using reflective practice. Reflective Practice, 2, 99.
Langer, M. (1997). Service quality in tourism: Measurement methods and empirical analysis. Frankfurt, NY: Peter Lang.
Lazari, C. G., & Kanellopoulos, D. N. (2007). Total quality management in hotel restaurants: a case study in Greece. Journal of Engineering and Applied Sciences, 2, 564–571.
Li, L., Tse, E. C. Y., & Xie, L. (2007). Hotel general manager profile in China: a case of Guangdong Province. International Journal of Contemporary Hospitality Management, 19, 263–274.
Liu, Y. A., Chen, R. F., Chen, H. B., & Wan, C. S. (2007). Customer relationship management in the travel website. Journal of Sport and Recreation Research, 2, 1–25.
Lin, Y., & Su, H.Y. (2003). Strategic analysis of customer relationship management a field study on hotel. Total Quality Management & Business Excellence, 14, 715–731.
Longo, C. R. J., & Cox, M. A. A. (1997). Total quality management in financial services: beyond the fashion the reality has to take off. Total Quality Management, 8, 323–333.
Lockwood, A. (1996). Hospitality and quality; an introduction. London, UK: Cassell.
Lukas, B., & Maignan, I. (1996). Striving for quality: the key role of internal and external customers. Journal of Market-Focused Management, 1, 175-87.
Mattila, A. (1999). Consumers value judgement. Cornell Hotel and Restaurant Administration Quarterly, 40, 40-46.
Medina, M. Q., & Chaparro, J. P. (2007/2008). The impact of the human element in the information systems quality for decision making and user satisfaction. The Journal of Computer Information Systems, 48, 44-53.
Meryl, D. (1999). How to avoid the 10 biggest mistakes in CRM. Journal of Business Strategy, 20, 22–26.
Mohr-Jackson, I. (1991). Broadening the market orientation: an added focus on internal customers, Human Resource Management, 30, 455-67.
Munro-Faure, L. & Malcolm, M. (1992). Implementing Total Quality Management, Boston, MA: Pitman.
Nunnally, J. C. (1978). Psychometric Theory. New York, NY: McGraw-Hill.
Nasser, F., & Wisenbaker, J. (2003).A Monte Carlo study investigating the impact of item parceling on measures of fit in confirmatory factor analysis. Educational and Psychological Measurement, 63, 729–756
Pavlou, P. A., & Fygenson, M. (2006). Understanding and predicting electronic commerce adoption: An extension of the theory of planned behavior. MIS Quarterly, 30, 115-143.
Partlow, C. G. (1993). How Ritz-carlton applies TQM. The Cornell Hotel and Restaurant Administration Quarterly, 34, 16-24.
Parvatiyar, A. & Sheth, J. N. (2001). Conceptual framework of customer relationship management. In J. N. Sheth, A. Parvatiyar, and G. Shainesh (Eds.). Customer Relationship Management—Emerging Concepts, Tools and Applications,(pp. 3–25). New Delhi, IN: Tata/McGraw-Hill.
Payne, A., & Frow, P. (2005). A strategic framework for customer relationship management. Journal of Marketing, 69, 167-176.
Peel, J. (2002). CRM：Redefining customer relationship management. Amsterdam, BQ: Digital Press.
Powell, T.C. (1995). Total quality management as competitive advantage: a review and empirical study. Strategic Management Journal, 16 , 15–37.
Qu H., Ryan, B., & Chu, R. (2000). The importance of hotel attributes in contributing to travelers’ satisfaction in the Hong Kong hotel industry. Journal of Quality Assurance in Hospitality & Tourism, 1, 65-83.
Rao, S. S., Solis, L. S., & Raghu-Nathan, T. S. (1999). A frame work for international quality management research: development and validation of a research instrument. Total Quality Management, 10, 1047–1075.
Rubio, R., Borie, F., Schalschili, C., Castillo, C., & Azcon, R. (2003). Occurrence and effect of arbuscular mycorrhizal propagules in wheat as affected by source and amount of phosphorus fertilizer and fungal inoculation. Applied Soil Ecology, 23, 245-255.
Rungtusanatham, M., Forza, C., Filippini, R., & Anderson, J.C. (1998). A replication study of a theory of quality management underlying the Deming method: insights from an Italian context. Journal of Operations Management 17, 77–95.
Saraph, J. V., Benson, P. G., & Schroeder, R. G. (1989). An instrument for measuring the critical factors of quality management. Decision Sciences, 20, 457–478.
Stern, L. W., & EI-Ansary, A. (1988). Marketing channels, Springfield. Upper Saddle River, NJ: Prentice-Hall, 223-228.
Stone, M. (1974). Cross-validatory choice and assessment of statistical predictions. Journal of the Royal Statistical Society, 36, 111–133.
Sureshchandar, G. S., Rajendran, C., & Anantharaman, R. N. (2001). A conceptual model for total quality management in service organizations. Total Quality Management, 12, 343–363.
Swift, R. S. (2001). Accelerating Customer Relationship: Using CRM and Relationship Technology. Upper Saddle River, NJ: Prentice Hall.
Tata, J. S. P., & Motwani, J. (2000). Benchmarking quality management practices: U.S. versus costa rica. Mutinaltional Business Review, 8, 37-42.
Tihanyi, L., Ellstrand, A. E., Daily, C. M., & Dalton, D. R. (2000). Composition of the top management team and firm international diversification. Journal of Management, 26, 1157–1177.
Tenenhaus, M., Vinzi, V.E., Chatelin, Y.-M. & Lauro, C. (2005). PLS path modeling. Computational Statistics & Data Analysis, 48, 159–205.
Varey R. J. (1995). Internal Marketing: A review and some interdisciplinary research challenges. International Journal of Service Industry Management, 6, 40-63.
Venkatraman, N., & Ramanujam, V. (1986). Measurement of business performance on strategy research: a comparison of approach. Academy of Management Review, 11 ,801–814.
Wang, C., H., Chen, K.Y., & Chen, S. C. (2012). Total quality management, market orientation and hotel performance: The moderating effects of external environmental factors. International Journal of Hospitality Management, 31, 119–129.
Whiting, S. W., Podsakoff, P. M., & Pierce, J. R. (2008). Effects of task performance, helping, voice, and organizational loyalty on performance appraisal ratings. Journal of Applied Psychology, 93, 125-139.
Wu, S. I., & Lu, C. L. (2012). The relationship between CRM, RM, and business performance: A study of the hotel industry in Taiwan. International Journal of Hospitality Management, 31, 276-285.
Youssef, M.A., Boyd, J., & Williams, E. (1996). The impact of total quality management on firms’responsiveness: An empirical analysis. Total Quality Management, 7, 127–144.
Zhao, X., Yeung, A.C.L., & Lee, T.S. (2004). Quality management and organizational context in selected service industries of China. Journal of Operations Management, 22, 575.