Abstract
The most notable legacy that current century received from previous century is the interests of researchers, specialists, and entrepreneurs in the curricula and approaches of management science techniques in order to improve performance, innovation, and creativity, including the benchmarking method, so, that requires companies to work to improve their performance to face the market and the need for high degrees of efficiency and quality to reach customer satisfaction, companies also have to reconsider organizational reality as soon as possible and to achieve an acceptable level of performance to reach their overall goal of survival, growth, and maximizing the profitability and value the company's shares in the long term, so the company has to raise its level of performance compared to the competing companies to determine the gap between its performance and the performance of competing companies by identifying and developing strengths and identifying and addressing weaknesses. Also, the existence of a set of rules and behaviors governing corporate management maintain the balance between owners and management on the one hand and between performance and commitment on the other hand, and keep companies from collapsing. Corporate governance and benchmarking reports help the management to conduct what is planned and hence the importance of research in evaluating and improving performance. The problem of research was that the non- use of modern management methods, including benchmarking, transparently and within behavioral norms and standard of criteria will not lead to taking corrective action to evaluate performance. The research was based on the hypothesis that achieving the principles of corporate governance in benchmarking reports lead to continuous evaluation and improvement of the performance of Northern Cement State Company. SPSS was used to analyze the answers to the questionnaire distributed to a number of the members of Northern Cement State Company. One of the most important research recommendations is the need for the company in question to adopt benchmarking method and to be a continuous comparison of the performance of the companies and to be compared with better competitor and its reports within the rules and principles of corporate governance..
