每一個公司受限於可利用的有限資源；在追求高滿意度的同時，就必須了解，顧客滿意度的高低會被那些特定的因素所影響。有效設立優先順序的方法有重要性表現分析法(IPA)，將顧客的重要性與表現滿意度的衡量，分析品質屬性於二維矩陣上。另一分析品質屬性方法由狩野紀昭(Noriaki Kano)等人提出的二維品質模式，有別於傳統衡量產品或服務品質的模式，包括必須品質、一元品質與魅力品質等來評估顧客對產品或服務的滿意與否。
本研究採用IPA與 Kano 二維品質模式分析後，接著產生在二維矩陣上的評估比較，使公司決策者辨認出顧客滿意度的驅動因素，並藉此規劃出改善的優先順序，調撥稀少資源，達到滿意度的最大化。進而利用IPA與Kano分析實際案例，由相關分析比較結果差異原因，希望能提供決策者依據當時之情況與資源，決定使用何種分類方式。

Each company is constrained by limited resources. Therefore, it must be decided how scarce resource are best deployed to achieve the highest level of satisfaction. An effective method to set priorities is importance-performance analysis (IPA).It analyzes quality attributes on two dimensions: performance level (satisfaction) and importance to the customer. Another quality attributes categorized method introduced by Mariachi Kano et.al, unlike the traditional model to measure product or service quality, is a two-dimensional model of quality. They thought the satisfaction and dissatisfaction were not in the opposite side of one dimension, but in two different dimensions.
The main purpose of this research is to compare IPA and Kano’s two-dimension models. The comparison and evaluation on two-dimensioned matrix could help a manager to identify key drivers of customer satisfaction and to get improvement priorities. It is also helpful to allocate scarce resources to maximize satisfaction. The different outcomes through real cases analyzed by correlation were suggested to manager to choose a proper quality attribute categorized method on the situation and resources at the time.

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