Benchmarking is the process of comparing internal business processes and performance indicators to current best practices and/or industry bests. Benchmarking involves the use of financial measures to compare performance. Financial measures are average sales per quarter, change in gross profit margin over the last three years, and free cash flow per quarter. Benchmarking’s other financial measures are liquidity (current and long-term), debt to equity, return on equity, and other factors. The three categories of financial measures that are used in Benchmarking our enterprise, sector, and country. Benchmarking is another financial measure used in benchmarking: creditor financing, dealer financing, and private investor financing.