Aviation/tourism industry has a unique characteristic of high inter-dependance between customer and service-provider. It is the mental condition of service-provider that could influence on the attitude of the service-provider. Thus, it is important to manage the mental condition of the service employees to enhance a company's financial performance. This paper tries to analyze the combined model of both policy acceptance and service profit chain(SPC) models. First, service policy acceptance model tells how the service policy acceptance, which consists of policy compliance, trust, participation and policy failure, would influence on SPC model. According to empirical research, it was found that both the employees' policy compliance and the policy trust have a positive significant impact on their participation on service policy. In the policy acceptance model, the employee's voluntary participation based on their trust and compliance of the policy was proven to have a positive effect on increasing job satisfaction and customer orientation. Regarding SPC model, their participation in the policy had the strongest impact among variables on customer orientation. Such results implies the employees' participation on the policy could become the starting point to enhance the customer value.