Benchmarking is an important controlling tool for planning and control processes in companies. It allows for a systematic quantitative and qualitative comparison of similar enterprises. By using this tool, companies can assess their market position within the competitive environment and identify and exploit potential for improvement. In the hospital sector, it is advisable to use InEK cost data as a benchmark in a benchmarking analysis. This data is highly informative as it represents the revenues of a hospital. Therefore, the authors conduct a benchmarking analysis based on InEK cost data at the DRG level using a model hospital as an example and derive implementation possibilities for practice from it. The foundation is a previously developed application-oriented approach.