Which of the Following Is NOT One of the Steps

question 25

Multiple Choice

Which of the following is NOT one of the steps followed in the benchmarking process?

• A) Develop tactical programs for closing performance gaps.
• B) Implement tactical programs, measure the results, and compare the results with those of the best-in-class company.
• C) Implement activity-based costing.
• D) Identify the area or process to be examined.
• E) Calculate the differences among the company's performance measurements and those of the best-in-class company.