Tourism industry is one of the most important industries in the twenty-first century and with a vigorous growth. In such a competitive environment, beside price, the differentiated quality of service between hotels has become a dominate factor to innovate the customer value of hotel industry. The theoretical basis of the customer value of service quality is assessed by the service quality in terms of upgrading of hardware and software, software characteristics, hardware characteristics, service effectiveness and the service attitude and behavior. The AHP method is applied on Smartcue 52 Hotel, The Landis Taichung and Chinatrust Hotel Taichung with a total of 55 valid questionnaires. The results suggest a proper allocation of resources to innovate hotel values.
