Open AccessThe purpose of this research is to discuss the meaning and the aims of transitions to Service-Dominant Logic (SDL) concept especially in Tunisian manufacturing companies. It also aims to observe the performance perception, measurement and practices by these manufacturing companies. A literature review revealed that SDL share some ideas with other concepts such as corporate social responsibility, resource based view and product service system. Therefore a conceptual model of the transition to SDL in manufacturing companies was proposed. Then an interview-based study was employed to explore the extent of the SDL as well as the performance perception measurement and practices in the Tunisian manufacturing companies. An interview guideline was developed and used in the interviews across some of Tunisian companies. A qualitative data analysis revealed that the studied Tunisian manufacturing companies consider the performance as the combination of Quality-Cost-Time, they uses mostly technical and quality indicators and give importance to practices concerning quality management. The presented results are limited by the low response rate and the small sample size. Since the respondents belong to manufacturing companies, the research results could be only indicative of this type of companies. This research is an attempt to explore the service transitions that many manufacturing companies seek to undertake in order to contribute in the development of manufacturing companies’ networks to provide grounds to be more competitive and preferment.