The concept of "benchmarking" is: a. The process of comparing a particular company with a subset of the competitors in the industry b. An analysis of a firm's financial ratios over time c. Using a group of ratios that show the combined effects of liquidity, asset management and debt on operating results d. The use of debt as a financing tool e. Using a group of ratios to show the relationship of a firm's cash and other current assets to its current liabilities
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