Sugar Magnolia is an Ice cream shop on the main street of downtown Blacksburg. They offer a variety of products, including ice cream, sweets, stationery, puzzles, and cards. Every $3$ months the manager gathers performance data on how the store is operating. She typically looks over the profit margin and compares it to years past and to other competitors in the market. By conducting this research and comparison, the manager is using what business concept?"

Progress report

Performance measures

Financial measure

Performance benchmark

Internal business process measures