Question：Which of the following is an example of cost leadership with a narrow focus in the food retail industry?
A. Fruit and vegetable market stall.
B. Harrods' food hall.
C. A low cost supermarket such as Lidl.
D. A supermarket chain selling a wide range of high quality products, such as Waitrose.
The correct answer is: Fruit and vegetable market stall.
解析：A supermarket chain selling high quality goods, such as Waitrose, is not a cost leader. Also, because it sells a wide variety of goods throughout the UK it has a broad focus not a narrow focus. A low cost supermarket such as Lidl may be the cost leader, but again it has a broad focus not a narrow focus.
Harrod's food hall has a narrow focus; but it is not a cost leader.
A fruit and vegetable market stall is the lowest cost producer and sells to a narrow geographical market.
高顿网校温馨提醒
各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的
ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。
戳这里进入ACCA免费题库>>>
写评论
