Somebody always wins a baseball game and somebody always crosses the finish line first. In each case, the winner is measured by real results.
Customer service is not real. It's imaginary and subjective. What one customer thinks is good service, another thinks is bad service. How can anyone place a value on the level of customer service?
It's simple. Just ask each customer to rate their satisfaction on a scale from 1-10. Calculate an average of each customer's response to account for subjectivity. Then correspond the average to a sliding scale.
That's how you measure the intangible. That's how we roll.