An example of an internal non-financial benchmark is

Thelaborrate of comparably skilled employees at a major competitor's plant.

The average actual cost per pound of a specific product at the company's most efficient plant becomes the benchmark for the company's other plants.

The company setting a benchmark of $50,000 for employee training programs at each of the company's plants.

The percent of customer orders delivered on time at the company's most efficient plant becomes the benchmark for the company’s other plants.