Cost Management: A Strategic Emphasis 7th Edition by Edward Blocher,David Stout ,Paul Juras,Gary Cokins

Exercise 47

Strategy; Customer Service In its ranking of firms on the basis of customer service, Bloomberg Businessweek collaborates with J.D. Power Associates (www.jdpower.com; 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 in 2010 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