“…Direct costs gather indicators spanning over the source-make-deliver-return SCOR structure, as supply cost (Tajbakhsh and Hassini, 2015), production cost -to which labour cost is strictly related (Hervani et al, 2005), inventory cost including obsolescence, opportunity and Stockout costs (Büyüksaatçi Kiriş et al, 2020), distribution and transportation cost (Bigliardi and Bottani, 2010), disposal cost (Bhattacharya et al, 2014) and return cost (Liebetruth, 2017). Indirect costs consider the importance of transaction cost (Aramyan et al, 2007), information carrying cost (Charkha and Jaju, 2015), sales and advertisement cost (Mishra and Sharma, 2014), training cost (Narimissa et al, 2020) and other overhead costs (Charkha and Jaju, 2014). Cost variance, lastly, includes risk (Bhagwat and Sharma, 2007b) and variations against budget (Sellitto et al, 2015).…”