Benchmarking Is a Process ________

Multiple Choice

Benchmarking is a process ________.

A) in which overhead costs are absorbed into units of output, or 'jobs'
B) in which a firm's performance levels are compared against the best levels of performance in competing companies or in companies having similar processes
C) which is based on calculating the breakeven point and analyzing the consequences of changes in various factors calculating the breakeven point
D) in which the underlying processes of an organization is optimized using a systematic approach to achieve more efficient goals