the SCOR level 1 metrics for the performance attribute of Cost are total supply chain management and cost of goods sold (COGS).Cost is defined as "the costs associated with operating the supply chain, including labor, material, and transportation"2.Total supply chain management cost (TSCM/CO.1.1) is "the sum of the costs associated with the SCOR Level 2 processes to Plan, Source, Deliver, and Return"2.Cost of goods sold (COGS/CO.1.2) is "the direct costs attributable to the production of the goods sold by a company"3.These metrics measure the financial efficiency and effectiveness of the supply chain processes and activities14.

1:Supply Chain Operations Reference Model Revision 114:SCOR Metrics - scpiteam.com2:CLL037 DoD Supply Chain Fundamentals - Defense Acquisition University3:Cost of Goods Sold – COGS Definition - Investopedia