Benchmarking w zarządzaniu kosztami przedsiębiorstwa
Benchmarking in business cost management

Summary/Abstract: The article deals with the concept which is currently being widely discussed both in professional literature and in business practice. The main objective of the study has been to verify the hypothesis that the main purpose of benchmarking as the method of cost management is its role in improving the efficiency of business asset management. The hypothesis was verified by the specific objectives of the article, i.e. defining the nature and objectives of benchmarking and the type of information collected through it in the context of the main purpose of cost management. The method used in the study was critical analysis of subject literature. The first part of the article defines benchmarking as a method of management and identifies its major types and scope. The second part presents the standard of benchmarking operation and points to the importance of both management performance analysis and process approach in the managerial decision-making. In conclusion, the authors point to benchmarking as a method for supporting business cost management through providing benchmarkingderived information for the efficient use of company resources.

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