Benchmarking can be used to compare an organisation’s strategic capabilities with itself over time and with other organisations at a given point time. There are three commonly used approaches to benchmarking:
　　1. Historical benchmarking
　　Organisations consider changes over time in their performance on a set of strategically important indicators in order to identify opportunities for improvement.
　　A potential disadvantage of historical benchmarking is that it may lead to complacency for a firm that shows improvement over time. It is the rate of improvement that is important to compare with that of competitors as competitors may improve at a faster rate.
　　2. Industry/sector benchmarking
　　Using a set of performance indicators, organisations may gain valuable insights when they compare their performance to other organisation.
　　Firms must benchmark against competitors in all industries in which they compete. Competitive activity and industry convergence have resulted in blurred industry boundaries.
　　3. Best-in-class benchmarking
　　Best-in-class benchmarking compares an organisation’s performance against “best-in-class” performance across industry lines and therefore seeks to overcome the limitations of other approaches.
　　The overall importance of benchmarking lies not so much in the detailed “mechanic” of comparison but in the effect that these comparisons might have on behavior. It can be used as a process for gaining momentum for improvement and change.

 　　ACCA官方微信　　　　
　　掃一掃微信，*9時(shí)間獲取2014年ACCA考試報(bào)名時(shí)間和考試時(shí)間提醒
　　
　　高頓網(wǎng)校特別提醒：已經(jīng)報(bào)名2014年ACCA考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行！另外，高頓網(wǎng)校2014年ACCA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對性地講解、訓(xùn)練、答疑、?？?，對學(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
　　
　　報(bào)考指南：2014年ACCA考試備考指南
　　免費(fèi)題庫：2014年ACCA考試免費(fèi)題庫
　　考前沖刺：ACCA備考秘籍
　　高清網(wǎng)課：ACCA考試網(wǎng)絡(luò)課程