The invention relates to a method for benchmarking process or variables that change over time, different contexts from each other with different sizes, the method comprising the steps of : a) measuring at least a first variable as a function of time (10-14), b) a measurement of a plurality of variables as a function of time, these variables being defined in particular by predictable data (10-14), c) a forecast changes of variables in a predictive horizon (15-19), d) a selection by a voter a second variable of said plurality of variables as reference system (20), e) conversion of the first variable as a function of the second variable (21), f) Comparative analysis variables (22). The invention applies in particular to a servo system having a controlled process is characterized by a plurality of parameters or variables that can be used as a feedback value, or regulation of stops served by public transport vehicles or more securities or raw materials or publicly traded markets such as the real estate market