Nowadays, companies face numerous challenges to operate successfully and remain competitive in the market. Globalization is increasing competition in the market, allowing many companies to operate in foreign markets. Increasing competition has made companies constantly trying to increase their productivity while reducing costs. To meet all the requirements, and at the same time function in the best possible way, companies must be organized adequately, taking into account the whole set of processes from the company's internal organization to the company's appearance on the market. It means, if the end-user is to be satisfied, the company must implement quality in all phases of business, ie business ethics and company culture, through the quality of technology, personnel, etc. In other words, it must be satisfied the system quality of the company, known in the literature as QMS (Quality Management System). The main purpose of this paper is to review the multiple understanding of the concept of QMS and its different underpinning theories in a business to customer context. The design of this research is based on mere documentary analysis and some observations.