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IGC-DEFINITION (abbreviated)

Benchmarking / Benchmarking
Benchmarking is an analysis and planning tool, which allows an individual company to be compared with the best of its competitors. Furthermore, comparisons can be made with the best practices demonstrated by companies in a different industry. It is therefore a process which compares the methods, operations and results of business functions with one or more other enterprises in order to discover opportunities for rationalisation or for improving quality and performance. The table gives an indication of the various starting-points to attain benchmarks.


from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)


IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010

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