The industry-low, industry-average, and industry-high cost benchmarks on pp. 5-6 of the latest issue of the GLO-BUS Statistical Review are of little value to company managers in making decisions to improve company performance in the upcoming decision round, although they may be of interest to those managers who are curious about competition in the prior year. aid managers in assessing whether their company's costs for the benchmarked items are adequately competitive-when such is not the case, the company's managers should promptly address how best to correct the high-cost problem(s). are of great value to the managers of companies whose costs are below the industry average for one or more of the benchmarked cost categories and are of minimal value to the managers of companies whose costs are above the industry averages. have the greatest value to the managers of companies that are considering increasing their company's advertising expenditures and promotions in the upcoming decision round. are only valuable to the managers of companies whose costs are above the industry average for one or more of the benchmarked cost categories