Financial Components Operations Reference Model: a SCOR-based financial model


  • Miguel A. Moreno Universidad Panamericana
  • Luis Lara Universidad Panamericana
  • Omar Rojas Universidad Panamericana


Knowledge management, Supply chain, SCOR model


In this paper we present an SCOR-based model, the FCOR model. Such a model allows to define metrics for each strategic objective and in this way obtain a vision of the operations’ metrics at different levels. Our proposed model describes a number of steps that allows to find, in a structured way, the components that influence the most on the financial results, the level of influence that the firm has to change the result of such components and the impact that they will have in the final result in order to improve such metrics. We also present a case study of how the FCOR model was used in a manufacturing company, having a positive impact measured by a decrease by 5.3% on spending for waste materials, which was reflected in the reduction of variable expenses by 4.6%. This in turn contributed to the total production costs being reduced by 1.7% even though the deliveries increased by 4.5%.




How to Cite

Moreno, M. A., Lara, L., & Rojas, O. (2016). Financial Components Operations Reference Model: a SCOR-based financial model. International Journal of Combinatorial Optimization Problems and Informatics, 7(1), 10–19. Retrieved from