美髮業的競爭日益激烈，想要吸引顧客上門、提高顧客滿意及培養其顧客忠誠度是相當重要的，故本研究欲探討美髮業中，設計師之人力資本與顧客資本的關係。組織的員工是使組織獲利的主要功臣，而美髮業中美髮提供的服務是長時間且與顧客直接接觸，不同設計師讓顧客所知覺的服務品質也不同，進而造成績效之差異，故本研究認為美髮業的人力資本對績效應具有影響。
而本研究將以臺北地區美髮業之設計師與消費者為研究對象，期望瞭解美髮業的人力資本與顧客資本對組織績效之影響。共回收60份設計師問卷及311份顧客問卷，研究結果發現人力資本對組織績效顯著；顧客資本對組織績效顯著；人力資本透過顧客資本對組織績效顯著。
本研究的主要貢獻在於提供美髮業者有關人力資本投入與顧客資本投入的參考，以便善用組織資源，創造組織最大績效。

The Hair Salon Industry competition is intense, it is important to attract the customer to visit, to enhance the customer to satisfy and to raise its customer loyalty, therefore this research wants to discuss Hair Salon Industry, the relationship between human capital and customer capital of designer. organization’s staffs cause the main person who has rendered meritorious service which the organization makes a profit, but the service time which Hair Salon Industry provides is long and meets and the customer directly contracts, the customer consciousness with the designer the service quality be also difference of the performance, therefore this research thought the Hair Salon Industry human capital influence the performance.
The sample of this research is the designer and consumer of Hair Salon Industry in Taipei, expected understands the human capital and the customer capital how to influence the organization performance in Hair Salon Industry. I recycles 60 designers questionnaire and 311 customer’s questionnaires. the empirical results find a significantly positive correlation between human capital and customer capital of organization performance.
This research main contribution provides human capital and customer capital investment reference to Hair Salon Industry, in order to uses the organization resources, creation the max performance on organization.

目錄	IV
表目錄	VI
圖目錄	VII
第一章 緒論	1
第一節 研究背景及動機	1
第二節 研究目的	2
第三節 研究流程	2
第二章 文獻探討	4
第一節 人力資本	4
第二節 顧客資本	12
第三節 組織績效	17
第三章 研究方法	25
第一節 研究架構	25
第二節 研究變項之操作型定義	25
第三節 研究對象	27
第四節 研究工具	28
第四章 實證結果	30
第一節 問卷回收及填答者基本資料	30
第二節 信度分析	34
第三節 變數的敍述性統計分析	37
第四節 相關分析	30
第五節 假說檢定	43
第五章 結論與建議	47
第一節 研究結論	47
第二節 管理意涵	47
第三節 研究限制及未來研究建議	48
參考文獻	50
中文部分	50
英文部分	53
附錄 問卷	61

表目錄
表 2-1　人力資本的定義	6
表 2-2　人力資本衡量指標	11
表 2-3　顧客資本的定義	13
表 2-4　顧客資本衡量指標	17
表 2-5　組織績效衡量指標	19
表 4-1　組織規模	30
表 4-2　問卷回收情況	31
表 4-3　設計師基本資料	32
表 4-4　顧客基本資料	33
表 4-5　才能信度分析	34
表 4-6　員工滿意度信度分析	35
表 4-7　服務品質信度分析	36
表 4-8　顧客滿意度、顧客忠誠度信度分析	37
表 4-9　才能的敍述性統計分析	37
表 4-10　員工滿意度敍述性統計分析	39
表 4-11　服務品質敍述性統計分析	40
表 4-12　顧客滿意度、顧客忠誠度敍述性統計分析	41
表 4-13　人力資本與顧客資本相關分析	42
表 4-14　人力資本與組織績效相關分析	43
表 4-15　顧客資本與組織績效相關分析	43
表 4-16　人力資本與組織績效假說檢定	45
表 4-17　顧客資本與組織績效假說檢定	46
表 4-18　人力資本、顧客資本與組織績效假說檢定	46

 
圖目錄
圖 1-1　研究流程	3
圖 3-1　研究架構	24
圖 4-1　中介效果說明	46

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