The benchmarking analysis compares business methods and performance among leading organizations in the industry with the aim of identifying best practices for business improvement. Focusing on Orbico and Atlantic Group, two leading distribution companies in Southeast Europe, the research shows how different aspects of their operations impact their market positions. The introduction sets up the hypothesis that Orbico is superior in business performance compared to Atlantic Group, based on the different business approaches both companies adopt. Through the analysis of controlling, a key concept of the research, and benchmarking as a process of comparing business practices, the study aims to identify the critical success factors of Orbico. Controlling, used to achieve strategic and operational goals, combined with benchmarking, helps organizations identify their weaknesses and opportunities for improvement. The analysis shows that Orbico is more successful in generating revenue, with a more stable and consistent growth trajectory, while Atlantic Group faces challenges in maintaining revenue stability. Orbico also stands out for its agile organizational structure, which enables faster decision-making and market adaptation, while the more complex structure of Atlantic Group slows down responses to environmental changes. In terms of distribution channels, Orbico employs innovative technologies and digital tools that optimize processes and reduce costs, while Atlantic Group still relies on traditional channels. Orbico also offers a wider range of products and services, allowing it to better meet market needs, whereas Atlantic Group faces challenges in diversifying its offerings. With clearly defined strategies and a proactive approach, Orbico positions itself as a benchmark in the industry, while Atlantic Group can use the analysis to improve its business strategies. Implementing similar approaches in flexibility, innovation in distribution, and product diversification could help Atlantic Group achieve better business outcomes.