Note - 20% is a number provided for benchmarking purposes. For some industries and some
organizations 20% may be in some cases unobtainable or in others too conservative. The new
operating level needs to be achieved without a significant increase of cost per unit. Component
metrics (Upside Source Flexibility, Upside Make Flexibility, etc) can be improved in parallel and as a
result, this calculation requires the result to be the least amount of time to achieve the desired
result).