Gilly Brothers, an Insurance Company, Incurred Losses of About $100

Gilly Brothers, an insurance company, incurred losses of about $100 million. To analyze its losses and to overcome them, the company began comparing its own practices against those of its successful competitors. In this scenario, which procedure is adopted by Gilly Brothers?

A) benchmarking
B) job evaluation
C) regression analysis
D) delayering
E) pay structuring