缅因纸制品和食品服务(MainesPaper&Foodservice)公司的经理人被难住了。他们的标杆比对数据显示,两个分公司的绩效差异显著。两地处理的业务非常相似(事实上,他们都服务于相同的客户),但成本和利润的相关数字却差之千里。“一个部门似乎明显地表现不佳。”这家位于纽约州肯克林市的公司的首席财务官威廉·马斯特若西蒙(WilliamA.Mastrosimone)回忆,“有相当一段时间,我们对此百思不得其解。”马斯特若西蒙及其同事通过标杆比对,找出了未曾考虑到的一个因素,解开了这个 Managers of Maines Paper & Foodservice were stumped. Their benchmarking data shows that the performance of the two branches is significantly different. The businesses handled by the two places are very similar (in fact, they all serve the same customers), but the relevant figures of cost and profit are not as good as those of the other. “A department seems to be clearly underperforming.” William A. Mastrosimone, the company’s chief financial officer based in Kycklin, New York, recalled, “For quite some time, we’re It’s hard to understand.” Mastero Simon and his colleagues identified a factor that was not considered through benchmarking and solved this problem.