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 the results, and compare the results with those of the best-in-class company.
C) Implement activity-based costing.
D) Identify the area or process to be examined.
E) Calculate the differences among the company's performance measurements and those of the best-in-class company.
Correct Answer:
Verified
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