The industry-low, industry-average, and industry-high cost benchmarks on pp. 5-6 of each issue of the GLO-BUS Statistical Review have the greatest value to the managers of companies whose costs are above the industry averages. are worth careful scrutiny by the managers of all companies because they help managers determine the degree to which their company's costs for the benchmarked cost categories are competitive with those of rival companies. are of little value to company managers in making decisions to improve company performance in the upcoming decision round, except in those cases when a company is losing money. are particularly valuable to company managers who are actively considering hiring additional PATs in the upcoming decision round. are of considerable value to the managers of companies selling low-cost/low-price entry-level and/or multi-featured digital cameras but are of very limited value to the managers of all other companies