期刊名称：Constantin Brancusi University's Annals, Letters and Social Sciences Serie
印刷版ISSN：1844-6051
出版年度：2010
期号：4
出版社：Academica Brancusi Publisher
摘要：Benchmarking is a method of comparing the strategic costs, a practical way to detect the claims of the firm in terms of costs and productivity, a way to deal with them. The method is based on the possibility that any firm has to compare the costs of certain components or certain features of its system with those made by companies known for their high performance in terms of that function or that cost. The aim is to identify the best processes or activities that are outside the industrial enterprises, not just to copy them in order to obtain the best performance, but rather to understand the way of achieving them. Since the adoption of these with success in industrial enterprise, requires changes in its policy, practice, types of behaviour and value system, the quotation of reference (benchmarking) must consider as well these elements
