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Answer (D) is correct . Benchmarking involves continuously evaluating the principles of best-in-class organizations and adapting company processes to incorporate the best of these practices.? It analyzes and measures the key outputs of a business process or function against the best and also identifies the underlying key actions and root causes that contribute to the performance difference.? The percentage of orders delivered on time at the company’s most efficient plant is an example of an internal nonfinancial benchmark.

Answer (A) is incorrect because The labor rate of a competitor is a financial benchmark.
Answer (B) is incorrect because The cost per pound of a product at the company’s most efficient plant is a financial benchmark.
Answer (C) is incorrect because The cost of a training program is a financial benchmark.