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Internal benchmarking

Internal benchmarking compares comparable activities or units within the same organisation. Data may be accessible and definitions more consistent than in external comparisons, helping identify practices worth sharing. Nevertheless, units can differ in customers, asset condition, scale or local constraints. Adjust or explain those differences and avoid punishing a unit for factors it cannot influence. Internal best performance may also fall short of external possibilities.

Worked example

Two service branches compare cost per resolved case and response time after allowing for differences in case complexity.

Common mistake

The best internal number is not automatically a fair target for every unit or evidence of world-class performance.

Where it appears in your exams

QualificationExamRelationshipPeriod
ACCA APM Direct September 2026–June 2027
ACCA MA Supporting September 2026–June 2027
FIA FMA Supporting September 2026–June 2027