ACCA APM知识点Benchmarking中Types of benchmarking的内容有哪些？ACCA P5看起来不难，但是学起来并不是很简单。掌握知识点很关键，跟着小编一起来学习。
Definition: Benchmarking involves gathering data about targets and comparators such that current levels of performance (especially underperformance) can be identified and evaluated against best practice.
注意的点：未必是同一行业公司，可以是有相同部门非同一行业公司。
Types of benchmarking的内容主要可以从以下两点分析，公司内容对比与行业对比：
一、 Internal benchmarking 【公司内部对比】
Internal benchmarking involves comparing one operating unit or function with similar ones within the same organisation
优点：The only approach possible if other companies treat their data as confidential, or if there are no suitable external companies to compare with.
外部公司资源不易共享(confidential), 或不存在与本公司类似的企业。
缺点：using internal benchmarking alone is unlikely to lead to innovative or best-practice solutions, because there is no scope to learn from other organisations
无法提升和学习其他公司经验。
二、 Industry benchmarking 【行业对比】
1、Competitor benchmarking:
Information is gathered about the performance of direct competitors.
From a strategic perspective, the value of competitor benchmarking is that if an organisation can match a competitor's performance in an area which was previously a core competence for the competitor, that area is no longer a source of competitive advantages for the competitor.
优点：If an organisation can match a competitor's performance in an area which was previously a core competence for the competitor, that area is no longer a source of competitive advantages for the competitor
通过对比抢占竞争者的竞争优势。
缺点：A competitor is unlikely to disclose information about a process or area of performance which it knows relates to an area of competitive advantage for it
外部公司资源不易共享
如何解决？Reverse engineering（逆向工程）
2、Non-competitor benchmarking:
This is particularly relevant for not for profit organisations where, for example, it could be useful to compare exam success rates between schools, or mortality rates between hospitals.
优点：These organisations do not directly compete with each other, the exchange of data should be more open than in competitor benchmarking
容易获得数据
缺点：Demotivation. Instead of using benchmarked results as a motivating factor to improve performance, managers might become defensive and demotivated if they feel they are being judged negatively on results over which they have little or no control Inherent differences between industries.
