I called a potential customer the other day and they told me that it "takes too  much time and money to track customer service." I asked him question, "What is the most important asset you have to your business?"  He replied, "My customers of course." I asked him if he reconciled his checkbook regularly?  Did he take inventory from time to time?  He answered "Yes" to both of these questions.  I replied, "So you say that your customers are important, but in actuality you place money and inventory before them, at the very best.  Don't you think your employees and customers can sense that?" You see, employees and customers have a brain.  They are not, contrary to many people's belief, idiots.  You can say one thing, but your actions speak louder than words.  You have to really measure customer loyalty, just like you do your financial and inventory accounting. If you don't measure it, you can't possibly improve it.  And, if you don't measure customer service, you'll soon have time to measure all you want, because you will have fewer customers.