Which of the following is an advantage of benchmarking?

A. It helps organizations decide how successful a change effort has been.

B. It tells managers when a corporate reorganization might be necessary or when they should rethink their corporate-level strategies.

C. It helps measure how well managers have utilized organizational resources to be able to meet short-term obligations.

D. It shows how well managers have created value from organizational assets.

E. It reveals how efficiently managers have collected revenue from customers to pay expenses.