Benchmarking and Management Control


[[Schematic content below will de updated for Winter 2019 edition]]

Topic 1: Introduction and Core Measures for Benchmarking and Management Control

Topic 2: Linking monitoring and benchmarking tools to financial measures of performance (a short review topic)

Topics 3 & 4: Profitability and Productivity Changes & Benchmarking in Multidimensional Settings

Topic 5: Benchmarking Applications

Group activity: Presentation of articles

Topic 6: Designing Organizational Architecture

Topic 7: Divisional Performance Evaluation

Topic 8: Individual Performance Evaluation

Topic 9: Management Control Practices Around the World

Group activity: Presentation of Final Reports


Additional material and data examples

Identifying gains from mergers and acquisitions

Hotel data

Bank data


Software resources

EMS: Efficiency Measurment System (novice users) or [alternative direct download]

R package: “Benchmark and frontier analysis using DEA and SFA” (average users)

GAMS (advanced users)


Interesting websites

World Management Survey

Interactive Benchmarking


Optional bibliography

American Productivity and Quality Center.

Bain and Company “Management Tools and Trends”

*Balk, B.M., 2003. The residual: On monitoring and benchmarking firms, industries, and economies with respect to productivity. Journal of Productivity Analysis 20(1), 5-47.

Bogetoft P., Otto, L., 2011. Benchmarking with DEA, SFA and R. Springer, New York.

*Brickley, J.A., Smith Jr., C.W., Zimmerman, J.L., 2016. Managerial Economics and Organizational Architecture. 6th ed., McGraw-Hill.

Camp, R.C. Benchmarking: The Search for Industry Best Practices That Lead to Superior Performance. Productivity Press, 2006.

Kaplan, R.S., Atkinson, A.A., 2000. Advanced Management Accounting. 3th ed., Prentice Hall, Upper Saddle River.

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