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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › Non financial indicators or non financial measures on Cost leader
Wanted to find out if it is true that if an organisation is a cost leader it only use financial indicators or financial measure and that non financial indicators/measures are not valid
Non-financial indicators are ALWAYS important.
Of course, a cost leader will carefully watch costs (financial) but they also have to ensure that what they are making at low cost causes customer satisfaction (any fool can make a low cost piece of rubbish), is of the correct quality, is delivered on time etc etc.
Thank you