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

Exercise 47

Strategy and Balance Scorecard; Customer Service In its ranking of firms on the basis of customer service, Bloomberg Businessweek (March 1, 2010) collaborated with J.D. Power Associates (a global marketing information firm that conducts independent surveys of customer satisfaction) to develop a list of the top companies. The ranking was based in part on ratings by J.D. Power and also by a survey of 5,000 readers of Bloomberg Businessweek. The top 10 firms are listed in order:
1. L.L Bean
2. USAA, a financial services firm for military families
3. Apple
4. Four Seasons Hotels Resorts
5. Publix Super Markets
6. Nordstrom
7. Lexus
8. The Ritz-Carlton
9. Barnes Noble
10. Ace Hardware
Required Which of the above firms would you classify as a cost leader and which as a differentiator, and why