The industry$-$low, industry$-$average, and industry$-$high benchmarks on p$.7$ of each issue of the Footwear Industry Repor

are of little value to company managers in making decisions to improve company performance in the upcoming de although they may have interest to managers who are curious about how their company's prior$-$year outcomes com various benchmarks on p$\mathrm{.}7.$

are of little value to the managers of companies whose branded cost and operating profit outcomes in the prior ye the industry$-$average benchmarks.

are only of value to the managers of companies whose operating profits per branded pair sold in the prior$-$year we one or more geographic regions.

are of greatest value to the managers of companies whose branded cost benchmarks and operating profit benchm below the industry average.

are worth careful scrutiny by the managers of all companies because when a company's costs or operating profits more of the benchmarks are deemed too far out$-$of$-$line, managers should consider initiating corrective actions in decision round.