Taiwan’s service industry now accounts
for over 70 % of Taiwan’s GDP. In
particular, food and beverage industry in
Taiwan has reached over 10 % market
share in service industry (Directorate General
of Budget, Accounting and Statistics,
Executive Yuan, Taiwan, 2010). The
business flourishes vigorously and competes
intensely. Therefore, it is important
to satisfy the needs of target market and
strengthen service management to achieve better service performance (Analoui,
1995).