The industry-low, industry-average, and industry-high benchmarks on p. 7 of each issue of the Footwear Industry Report Copyright by Glo-Bus Software, Inc. Copying, distributing, or 3rd party website posting isexpressly prohibited and constitutes copyright violation. are worth careful scrutiny by the managers of all companies because when a company's costs or operating profits for one or more of the benchmarks are deemed too far out-of-line, managers should consider initiating corrective actions in the next decision round. are only of value to the managers of companies whose operating profits per branded pair sold in the prior-year were negative in one or more geographic regions. are of little value to the managers of companies whose branded cost and operating profit outcomes in the prior year were below the industry-average benchmarks. are of greatest value to the managers of companies whose branded cost benchmarks and operating profit benchmarks are below the industry average. are of little value to company managers in making decisions to improve company performance in the upcoming decision round, although they may have interest to managers who are curious about how their company's prior-year outcomes compared to the various benchmarks on p.7.