Cost Management 6th Edition by Edward Blocher,David Stout ,Paul Juras,Gary Cokins

Exercise 44

Strategy; Brand Value Each year, Bloomberg Businessweek reports the 100 top brands in the world. The leading brands are determined from a calculation by Interbrand Corp., an independent rater. The calculation is based on an analysis to determine what portion of the firm's sales and earnings can be credited to the firm's brand. For 2009 (reported in the September 28, 2009, issue), the top 10 brands were, in order:
1. Coca-Cola
2. IBM
3. Microsoft
4. General Electric
5. Nokia
6. McDonald's
7. Google
8. Toyota
9. Intel
10. Disney
In 2010, Bloomberg Businessweek (April 25, 2010) also reported a survey by the Boston Consulting Group of 1,590 senior executives to determine the world's most innovative companies. The top 10 in order were:
1. Apple
2. Google
3. Microsoft
4. IBM
5. Toyota
6. Amazon.com
7. LG Electronics
8. BVD (maker of gas-powered cars in China)
9. General Electric
10. Sony
Required Which of the above firms would you classify as a cost leader and which would you classify as a differentiator, and why