The SCOR level 1 metrics for the performance attribute of Cost are:

Question breakdown

Tests

Identify SCOR Level 1 metrics by performance attribute

Difficulty

Medium

Key idea: In SCOR, the Cost attribute's Level 1 metrics are total supply chain management cost and cost of goods sold. Cash-to-cash cycle time belongs to Asset Management Efficiency.

How to reach the answer

1. Recall SCOR's five attributes: Reliability, Responsiveness, Agility, Cost, and Asset Management Efficiency.
2. Cost metrics measure the expense of operating the supply chain, which means TSCM cost and COGS.
3. Cash-to-cash cycle time measures how efficiently assets are used, so it falls under Asset Management.
4. Eliminate any option containing cash-to-cash or EBIT, which leaves total SCM cost plus COGS.

Each option

• ACorrect. Total supply chain management cost and COGS are the SCOR Level 1 Cost metrics.
• BIncorrect. Cash-to-cash cycle time is an Asset Management Efficiency metric, not a Cost metric.
• CIncorrect. EBIT as a percent of revenue is not a SCOR Level 1 Cost metric.
• DIncorrect. This pairs a Cost metric with cash-to-cash cycle time, which belongs to a different attribute.

Common trap: Cash-to-cash cycle time feels financial, so candidates assume it belongs under Cost instead of Asset Management Efficiency.

In practice: When building a SCOR-based scorecard, teams assign metrics to the correct attribute so cost reduction is not confused with improvements in working capital.

Remember: SCOR Cost = TSCM cost + COGS; cash-to-cash, return on fixed assets, and return on working capital = Asset Management.

Drafted with AI assistance and checked against the answer key.