Therefore, quality of service has an indirect effect on company’s performance. It is crucial for companies to find out what their customers need, want and what they perceive. One of the most important elements in customer satisfaction and company profitability is quality of service (product). In addition, managers need to identify weaknesses and consider planning for improvement in quality, thereby improving efficiency, profitability and overall performance. Because of that, interest in this area has increased during recent decades and researchers have started to find the best way of measuring customer perspective.