Authors of the article examine existing classification of services and criterions of service competitiveness. Marketing theory and practice qualifies service by different characteristics. Authors believe that in order to determine quality costs of innovative services classification of services into two groups would be useful: services which results are tangible or material and services which results are intangible. This classification enables determination of quality costs and harmonizes those with criterions of competitiveness of service providers. In the article authors review perception of services and their quality as well as influence of perceived risk on quality costs. The article shows the link between different classes of services and visible and invisible part of service quality costs. Agglomerating different criterions of competitiveness authors offer to SMUs 7 criterions that could be evaluated both quantitative and qualitative. Main attention in the article is paid to one criterion of competitiveness – service quality – and its formative costs. Authors analyze service value perception from point of view of both consumers and service providers. In order to keep competitiveness of services enterprises have to be able to achieve growth of quality level higher than growth of quality costs.