The perception of value is governed by perceived quality and perceived costs, but also by product and service attributes. From the whole set of different attributes customer evaluates only a few of them, so it is important to define which attributes are the significant for customer's perception. The problem of defining the most important attributes lies in the extreme subjectivity of the concept of perceived value and the fact that every consumer has in mind a different set of attributes by which evaluates the product or service. Conducting the research on how customers perceive the value of firm's offer and which attributes are the relevant for most customers, could be the most significant research in the process of creating competitive advantages of companies. Tourist destination is a specific product composed of complexes of different attributes offered to tourists. The main research question is which attributes of tourist destination are the most important for the tourists' perception and how they will evaluate the destination in comparison with other visited destinations. Customers' perception is intangible construct and difficult to define, so it is important to conduct qualitative research to determine which attributes of tourist destination are the most important for tourists' perception.