Which of the following statements are correct?

a) 

Internal customers are employees receiving goods or services

from within the same firm and are the ultimate people that must be satisfied by

the work done.

b) 

The first component of a complaint resolution process is

contrition. The firm should apologise for the mistake made and invoke Macy’s

mantra that “the customer is always right”.

c) 

To be effective, a guarantee should be unconditional,

meaningful, understandable, communicable and painless to invoke.

d) 

Gap 5 of the SERVQUAL model is the difference between

expected service and service delivery.

e) 

There are four steps in developing a useful survey:

identifying customer requirements, developing and validating the instrument,

implementing the instrument and analysing the results.