The goal of this report is to assist managers in gauging a company’s financial performance vis–vis firms competing in the same sector, at the global level. In particular, this report covers COMMERCIAL INTERTECH CORP., YOUNGSTOWN, USA. With the globalization of markets, greater foreign competition, and the reduction of entry barriers, it becomes all the more important to benchmark a company’s performance against other firms on a worldwide basis. Doing so, however, is not an obvious task. Fir