The article reveals the methodological foundations and applied mechanisms of benchmarking as a systemic practice of comparative measurement and targeted alignment of performance indicators based on confirmed standards. It is shown that the continuous cycle of "observation, measurement, analysis, and adjustment" allows for the simultaneous formation of development guidelines and the transfer of effective management and production practices to the organization's own framework. The key principles of benchmarking are based on the concepts of reference and optimality, which are implemented through comparative and rating analysis methods, as well as requirements for data comparability, normalization of conditions, and decomposition of the cost structure into resource factors. In the logistics sector, benchmarking is linked to the cost accounting system, which helps identify optimization priorities, set realistic service levels, and reduce overall costs. The research results provide a practical framework for applying benchmarking at the operational, tactical, and strategic levels, enhancing the predictability of performance, the sustainability of decisions, and the competitiveness of the organization.
benchmarking, logistics, cost accounting, methodological foundations, continuous cycle
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