Which of the Following Is NOT One of the Steps

Multiple Choice

Which of the following is NOT one of the steps followed in the benchmarking process?

A) Develop tactical programs for closing performance gaps.
B) Implement tactical programs, measure and compare the results with the best-in-class company.
C) Link parallel activities instead of integrating their results.
D) Identify the area or process to be examined.
E) Calculate the differences among the company's measurements with those of the best-in-class company.