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رهبری هزینه
Several generic taxonomies have been developed including entrepreneurial-conservative (Miller & Friesen, 1982); prospecters-analysers-defenders (Miles & Snow, 1978); build-hold-harvest (Gupta & Govindarajan, 1984); and product differentiation- cost leadership (Porter, 1980).
Evidence from the strategy-organizational design research suggests that strategies characterized by a conservative orientation, defenders, harvest and cost leadership are best served by centralized control systems, specialized and formalized work, simple co-ordination mechanisms and attention directing to problem areas (Miles & Snow, 1978; Miller & Friesen, 1982; Porter, 1980).
Conservatives, defenders and cost leadership strategies find cost control and specific operating goals and budgets more appropriate than entrepreneurs, prospectors and product differentiation strategies (Chenhall & Morris, 1995; Dent, 1990; Simons, 1987).
Strategies characterized by conservatism, defender orientations and cost leadership are more associated with formal, traditional MCS focused on cost control, specific operating goals and budgets and rigid budget controls, than entrepreneurial, build and product differentiation strategies.
Strategies characterized by defender and harvest orientations and following cost leadership are associated with formal performance measurement systems including objective budget performance targets, compared to more prospector strategies which require informal, open MCS characterized by more subjective long term controls and interactive use of budgets focused on informal communications.
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