Benchmarking- Concept and Practice with Particular Reference to the Finance Function

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Benchmarking is simply an attempt to learn from the experiences of other organisations with superior performance and initiate improvement programmes. Although a simple concept, benchmarking is not simple to implement. It requires careful planning, allocation of resources and creation of conditions conducive to the implementation of the lessons learnt to make it an effective management tool. The report will help practitioners with no experience of benchmarking to develop a clear understanding of the concept. It will also provide them with an overview of practical aspects of benchmarking and examples of its successful application. The data included in the study is a result of extensive analysis, surveys and case studies. It: provides empirical evidence and multiple case studies to confirm, augment and extend the existing knowledge and arguments, and, will be of equal interest to students of benchmarking and researchers.