傳統零售業在傳統商務發展上已達瓶頸，線上對線下(Online to Offline)的出現另外發展的機會，而O2O本質上代表社交化、本地化、移動化，透過梅西百貨發展O2O的個案進行各種角度分析與歸納，探討在發展過程中服務的品質如何帶來更多價值，本研究以狩野模型Kano Model、品質機能展開(QFD) 、全面品質管理(TQM)探討上線上對線下對消費者帶來可能的服務品質、因素關連，找出的品質因素可提供給流零售業通產業發展時相關服務創新時之品質參考，以協助解決企業發展創新服務的流程所面臨的困難。
發現服務品質會直接影響知覺價值，服務品質夠好價格很高時產生知覺犧牲，服務品質與知覺價值會直接影響滿意度，在發展Online to Offline時以行動裝置進行稱的上是另一種服務的機會，在當服務的接觸點改變為行動裝置下其服務品質因素為可用度(Availability)、效能(Performance) 、可靠度(Reliability)、安全性(Security)。

Traditional retail has reached a bottleneck in the traditional business development, additional development opportunities appear online to offline (Online to Offline), and on behalf of O2O essentially social, localization, mobile, through Macy development O2O Case were analyzed and summarized various angles to discuss the quality of service in the development process of how to bring more value, this study Kano model Kano Model, Quality Function Deployment (QFD), Total Quality Management (TQM) Discussion on the line to the next line possible quality of service consumers, factor correlations to identify the quality factors related to the quality of the reference service innovation through the retail industry when the flow of Time, to help resolve the difficulties in the process of enterprise development of innovative services faced.
We found that service quality will directly affect the perceived value, resulting in the perception of service quality is good enough to sacrifice when prices are high, service quality and perceived value will directly affect the satisfaction, on the development of Online to Offline in action when said device is another service opportunity to serve as the contact point for the next action means changing their service quality factor of availability (Availability), efficacy (Performance), reliability (Reliability), security (Security).

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