A standard or point of reference in measuring or judging the current value or success of your company in order to determine your future business plans.
To evaluate or check (something) by comparison with an established standard; to measure against a comparable or equivalent point of reference, esp. in order to assess performance or set performance standards
http://www.oed.com/view/Entry/251392?rskey=TEzc8i&result=1&isAdvanced=false#eid
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