Recently, there has been growing interest in the financial and economic effectiveness of service quality and customer satisfaction. It means that the final goal of customer satisfaction is the maximization with firms' financial performance, enterprise could survive through the creation of continuous financial performance. Companies are working in various ways to identify the direct relationship of service quality and customer satisfaction with financial and economic effectiveness in order to justify and validate customer satisfaction management. In this study, the influence of customer satisfaction on the financial performance is examined. Customer satisfaction index, the key non-financial performance measure has significant association with firms' financial performance index. Moreover, high customer satisfaction has a competitive advantage, so it can be the key success factor of firm's financial performance improvement.

The importance of perceived quality and brand loyalty is increasing recently both domestic and foreign. So many papers perform research on service quality and brand loyalty. Today, there is the rapid growth in the Korean mobile telecommunications service market. But mobile telecommunications service companies don't pay full attention to customers' attitude and brand loyalty. This paper shows why Korean mobile telecommunications service companies have to focus on Brand Loyalty. This paper investigates the relationship among perceived quality, attitude and brand loyalty in the area of mobile telecommunications service.