Benchmarking is a powerful tool that, when applied properly, provides an organization with invaluable insights to support the achievement of their objectives. This paper describes how the results of a consortium benchmarking study on performance measurement were used to develop an audit template. A recognized benchmarking methodology was used consisting of five phases: plan, collect, analyze, adapt and review. The resulting performance measurement audit template can be used as a basis to examine and improve performance measurement in organizations.
Bauer, J., Tanner, S.J. and Neely, A. (2004), "Developing a performance measurement audit template – a benchmarking study", Measuring Business Excellence, Vol. 8 No. 4, pp. 17-25. https://doi.org/10.1108/13683040410569370
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