Chapter 8 provides benchmarks for retailers. This sector includes retailers of clothing, jewelry, hardware, furniture, sports equipment, groceries, pharmaceuticals, and general merchandise. It includes department stores, fashion stores, furniture stores, pharmacies, convenience stores, sporting goods stores, and specialty retailers. We also include hospitality and consumer services in this sector. The 55 respondents in the sample range in size from $200 million to over $200 billion in annual revenue. 

Chapter 4 provides benchmarks for process manufacturing organizations. Process manufacturers are defined as those where the production process adds value by mixing, separating, forming, or chemical reaction. This sector includes manufacturers of chemicals, petrochemicals, semiconductors, pharmaceuticals, dietary supplements, food and beverage products, cosmetics, building materials, packaging materials, steel, glass, paper products, and other process-manufactured goods. The 118 respondents in the sample range in size from a minimum of about $50 million to a maximum of around $75 billion in annual revenue. 

In these chapters, we provide a complete set of benchmarks for organizations within the specified size classification. Small organizations benchmarks are in Chapter 3A, midsize organizations in Chapter 3B, large organizations in Chapter 3C, and very large organizations in Chapter 3D. There are 66 respondents in the small organization sample, 73 in the midsize sample, 86 in the large sample, and 84 in the very large sample.