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manufacuring and Service industries

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › manufacuring and Service industries

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by John Moffat.
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  • September 29, 2021 at 10:13 am #636678
    Syed Ahsan Ali
    Participant
    • Topics: 136
    • Replies: 85
    • ☆☆☆

    1) Is it true that Fitzgerald and Moon suggested non-financial performance measurement for service industries only?

    2) Whereas, Balance Scorecard is used to measure financial and non-financial performance for both manufacturing industries and service industries?

    3) Usually manufacturing companies prefer profitability indicator for performance measurement

    But service companies look from the customer perspective as an indicator for performance measurement

    Am I correct?

    September 29, 2021 at 2:02 pm #636689
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54701
    • ☆☆☆☆☆

    They can both be used for service or manufacturing businesses, but Fitzgerald and Moon is primarily aimed at service businesses.

    The point about both is that businesses should not just measure the profitability (which is as a result of the past) but should measure non-financial indicators also (because things like customer satisfaction is needed if they are to be more profitable in the future).

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