Four core (L1) metrics per executive, each with the tree beneath it and one worked chain from metric to action. The CEO's four are the company apex: every other executive's metrics roll up into them. Example figures are Pulse's synthetic data to 11 Oct 2026 (Northstar Consumer Goods is fictional).
Chosen from what executives are paid onGrowth, profit, cash and market share are the four families CPG boards measure (Unilever, Nestlé, PepsiCo, Mondelez, Colgate incentive plans). Functional L1s follow SCOR, Gartner, NielsenIQ and Kantar standards.
Five link typesAdds up parts in the parent's unit that reconcile to it. Multiplies rates whose product is the parent. Scorecard item shown together, never summed. Explains a lens beside the tree. Lever a cause in another unit, with an owner.
Where is a cut, not a metricEvery L1 ends in one ranked "where" table: brand, market, channel, key account, site or SKU. Plan, latest estimate and last year are comparisons on every tile, not metrics.
Evidence gradesCompany-reportedIndustry standardInternal practice Open "Names and sources" under a metric.
Pick an executive
The pyramid at a glance
L1 home cardL2 adds up / multipliesL2 scorecard itemL2 explains (lens)L3 levers
Example chains: metric to action
One chain per L1, from Pulse data. Actions are suggested examples.
Full definitions
Coverage: which executive sees each metric
Who owns what
Executive
Primary owner of
Sees as shared
Scope and notes
Why no shared strip: the CEO's four L1s are the shared layer. Other executives see the CEO metric their L1s roll into, marked "shared · owned by", so numbers match in common meetings without a second list.
FY outlook is the latest-estimate comparison on every tile, not an L1 metric. EPS vs guidance sits as a strip above the CEO's cards and is owned by the CFO.
RGM sits with the CFO (signs off promotion budgets, owns margin). Sales sees the execution side: trade spend vs agreed terms and promotion compliance.
Inventory ownership: the COO's inventory days cover our own stock. Channel stock (distributors, retailers) is owned by the Chief Sales Officer and shown to the COO as context.
Evidence limits: operating KPIs (OTIF, perfect order, cost per case) rarely appear in company filings; they rest on SCOR, Gartner and BCG standards. Brand equity is tracked internally by CPGs but never published. CMO, Chief Sales Officer and COO incentive metrics are not publicly disclosed.
Out of scope: people, R&D pipeline, IT, sustainability, financing and M&A.