The industry-low, industry-average, and industry-high branded operating benchmarks on p. 7 of each issue of the Footwear Industry Report are only valuable to the managers of companies whose costs are above the industry average for one or more of the three benchmarked cost categories are of little value to company managers in making decisions to improve company performance in a particular region in the upcoming decision round unless their operating profits and operating profit margins are below the industry average in that region. have the greatest value to the managers of companies that are considering increasing their company's expenditures for marketing in one or more regions in the upcoming decision round o aid managers in assessing whether their company's values for the benchmarked cost categories and the operating profit categories in each of the four regions are adequately competitive when such is not the case, the company's managers should promptly address how best to correct the high-cost or low operating profit problem(s). o are of greatest value to the managers of companies whose distribution and warehouse costs, cost of branded pairs sold, and marketing expenses are below the industry average in one or more regions