**4. Conclusion**

During the study, the change in the structure of quality management costs was analyzed based on the significant factors for achieving customer satisfaction defined by the experts. Data from the expenses incurred by the logistics company operating in the food sector were analyzed, which were divided into three groups of costs and described in the methodology. The road to improvement was found to be associated with the following:


Based on the analyses, it was concluded that even a change in the cost structure could contribute to a higher level of customer satisfaction with the studied logistics services in the food sector. Reducing the variation around the target function could not only contribute to higher customer satisfaction; moreover, it could reduce the overheads for nonconformities after delivery which are caused in particular by such a variation. Indeed, higher customer satisfaction could be achieved, if there is less variation with respect to the service wanted by the customer and delivered on time.
