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Benchmarking is an approach used for evaluating and improving the company performances, by comparing them with the best performing companies. Benchmmarking first studies the process to be improved, finds a best practice process in order to try to match two parts of the processes which have analogies, and than try to change or modify the interconnections, structures or behaviour of the part to be improved using the analogy with the best trasformation process. In the paper, we try to define benchmarking from a modelling point of view, and to outline how the related concepts can be used for evaluating the level of integration of computer integrated manufacturing systems, focusing on cost accounting subsystems. |
