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ACCA Strategic Professional · Advanced Performance Management · Performance optimisation in specific contexts

Zenith Consulting wants a service quality measure from the client's viewpoint, comparing client expectations of the service with their perceptions of what was delivered. Which approach does this describe?

The approach is SERVQUAL gap analysis. It assesses service quality by comparing what clients expected with what they perceived they received, across dimensions such as reliability, responsiveness, assurance, empathy and tangibles. The other options are costing, budgeting or financial measures and do not examine customer expectations.

  1. ASERVQUAL gap analysisCorrect
  2. BActivity-based costing
  3. CBeyond budgeting
  4. DEconomic value added

Explanation

SERVQUAL measures service quality as the gap between customer expectations and perceptions across dimensions such as reliability, responsiveness, assurance, empathy and tangibles. The other options are costing, budgeting and financial value techniques and do not capture customer expectations.

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