illustrate and discuss different performance measures and metrics of the supply chain management with the help of a framework that gives cohesive picture to address what needs to be measured, and how it can be dealt with. The framework is classified into strategic, tactical and operational levels of management. The metrics are also divided into financial and non-financial so that a suitable costing method based on activity analysis can be applied. However, due to the large number of metrics and measures given in the framework, firms find it difficult to use. Not many firms use all metrics and measures in day-to-day business operations. Also, the framework does not provide guidelines to prioritise these metrics. Further, firms require a comprehensive way to analyse their operations from every angle that covers all perspectives of business [10].