Tourism is one of the most important industries in 21st century, consequently hotel industry develops prosperously along with it. How does the hotel industry get rid of the price competition under the competitive environment. It is necessary to realize the difference of service quality cognition between the hotel industry and the customer, and further, innovating the value of the hotel industry. This research divided the service quality appraising into five factors including equipment and personnel quality promoting, characteristics of hardware equipment, characteristics of software equipment, the service effectiveness for a period of time and severs? manner and the behavior on the theoretical basis of customer value and others. This research went by the analytical methods of AHP to analyzed the budget hotels in Taichung including Smartcue 52 hotel, The Landis Taichung hotel and Chinatrust hotel. This research provided the hotel industry and the tenants 120 questionnaires in all including 88 recycling questionnaires and 55 valid questionnaires. In summary, for the reason that the time to line up and the time to response demand are valuable for creating in the demand factor of service quality of hotel industry, this research drew up the value innovation strategy of the hotel industry was creating time value. Divides into three strategies: The transformation counter equipment, the e strategy, separates according to market segment of the customer demand. According to this suggested the hotel industry properly assigns the resources, the breakthrough resources limit and unceasingly innovates the hotel value in the competitor and in the vicissitude environment.
