Rola benchmarkingu
w analizie działalności przedsiębiorstwa
The role of benchmarking in performance
analysis in the organization
Author(s): Halina BukSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: The paper presents the concept of comparative analysis called benchmarking – a process of comparing an organisation's business processes and performance met-rics to industry best practices. Application of model solutions as well as monitoring performance and comparing it against the performance of others allows organisa-tions to increase chances for success in the market. There are various forms of benchmarking: generic, functional, internal, strategic, and others, depending on the aspect of activity to be covered by comparative analysis.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2010
- Issue No: 56
- Page Range: 7-20
- Page Count: 13
- Language: Polish