As the coatings industry has continued to mature, it has become increasingly competitive. Having a manufacturing and distribution network that provides products to customers at the lowest possible cost will be a decisive factor in the success of all companies operating in the coatings industry. Furthermore, a successful strategy to increase market share by delivering preferred products and excellent service will be a key determinant of the winning companies. So how does one determine if his or her company’s costs, products and services are a source of competitive advantage or disadvantage? We believe that a good first step is benchmarking.