Benchmarking serves as a crucial tool for evaluating organizational performance, facilitating comparisons, and identifying areas for improvement. However, the process of aggregating performance data across different organizational units may introduce bias and distort the accuracy of benchmarking results. This paper explores the concept of assessing sub-unit efficiency to mitigate aggregation bias in benchmarking. By evaluating the performance of individual sub-units within organizations, potential disparities and inefficiencies can be identified, leading to more accurate benchmarking outcomes. The paper discusses methodologies for assessing sub-unit efficiency, including data envelopment analysis (DEA), stochastic frontier analysis (SFA), and hierarchical benchmarking approaches. Furthermore, it examines practical considerations and challenges associated with implementing sub-unit efficiency assessment in benchmarking processes. Insights from this paper contribute to enhancing the accuracy and reliability of benchmarking efforts, enabling organizations to make more informed decisions and drive performance improvement initiatives.

This study presents a novel approach to analyzing business communication by introducing a specialized German dictionary. The dictionary is designed to capture the unique linguistic nuances and terminology prevalent in German business discourse. Employing content analysis methodology, the study explores the application of this dictionary in examining various forms of business communication, including emails, reports, and presentations. By systematically categorizing and analyzing language patterns, key themes, and communication strategies, the dictionary offers valuable insights into the dynamics of business communication in German-speaking contexts. The study discusses the development process of the dictionary, its utility in uncovering cultural and linguistic dimensions of business discourse, and potential implications for cross-cultural communication research and professional practice.