【CMA词汇每日一贴】Benchmarking

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Benchmarking    ：    A process of measuring an entity’s performance, products, and services against standards based on best levels of performance achievable or achieved by other entities.

基准分析，标杆分析     ：   以其他实体能够达到或已经达到的最佳绩效水平为基准，衡量该实体的绩 效、产品和劳务的分析过程。