Abstract
Benchmarking is an approach used for evaluating and improving the company performances, by comparing them with the best performing companies. Benchmarking 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 then tries 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 different types of benchmarking, and, in particular, organizational benchmarking. The decision making process and its link with the value of a set of performance indicators, suitably depicting the company's behaviour, is a cornerstone of the benchmarking building. In this framework we define the process that can be used to transform performance evaluation into improvement decisions.
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