Abstract
A process of benchmarking implies the use of a model of representation and evaluation of the performance allowing a comparison between firms, and from which a simulation of the effects of the potential actions for each one of these companies can then be carried out. The model that we propose provides a vision of the performance of each company on several successive levels of aggregation and associates various possible views with each one of these levels. The tool which we developed makes it possible to simulate the effects of an improvement action on the interdependent views of the representation. The analysis of the results generated by these various scenarios contributes then to the decision concerning the choice of the objectives of improvement and improvement action plans specific to each partner.

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