碩士 崑山科技大學 企業管理研究所 103 In Taiwan, compared to other industries, the output value of the powder coating related industries, including powder paint and powder coating industries, is not great. However, the products in our life, such as aluminum windows and doors, furniture, sports equipment、OA desk cabinets, and other machine equipment etc., all need powder coating. Nowadays, powder coating particularly focuses on function and weather ability. Its future development will emphasize on multifunctional coatings and special coating process. Plus with environmental protection and energy-saving features, the added value of powder coated products will be greatly enhanced. Quality of the powder coating plays critical role in the value-added process. Therefore, this study focuses on exploring the implementation of ISO 9001 quality management standards in the powder coating related industries of Taiwan. The study also attempts to understand the impact the implementation of ISO 9001 standards on operational performance of