ACCA APM知識點Benchmarking中Types of benchmarking的內容有哪些？ACCA P5看起來不難，但是學起來并不是很簡單。掌握知識點很關鍵，跟著小編一起來學習。

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.

注意的點：未必是同一行業公司，可以是有相同部門非同一行業公司。

Types of benchmarking的內容主要可以從以下兩點分析，公司內容對比與行業對比：

一、 Internal benchmarking 【公司內部對比】

Internal benchmarking involves comparing one operating unit or function with similar ones within the same organisation

優點：The only approach possible if other companies treat their data as confidential, or if there are no suitable external companies to compare with.

外部公司資源不易共享(confidential), 或不存在與本公司類似的企業。

缺點：using internal benchmarking alone is unlikely to lead to innovative or best-practice solutions, because there is no scope to learn from other organisations

無法提升和學習其他公司經驗。

二、 Industry benchmarking 【行業對比】

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.

優點：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

通過對比搶占競爭者的競爭優勢。

缺點：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

外部公司資源不易共享

如何解決？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.

優點：These organisations do not directly compete with each other, the exchange of data should be more open than in competitor benchmarking

容易獲得數據

缺點：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.