Study On The Congruence Between Responsibility Center And Competitive Strategy

The responsibility center is the strategic implementation organizational structure, the different strategic type possible need different type responsibility center with it match, this article to have discussed strategic and in the responsibility center match related question, elaborated each kind of match situation to the enterprise achievement influence. Take Porter(1980) model as the foundation, according to White(1986) method, embarks from the relative price and the relative cost, the strategic discrimination is four kind of types. Refers to Govindarajan (1986) method, divides into the responsibility center two kind of types. The questionnaire form uses five levels of measures conducts the research from each aspect to Our country Enterprise's strategy and the responsibility center match and with the enterprise achievements relations, the instruction enterprise makes the compatible adjustment regarding the organizational structure and the strategy.This article studies the main supposition to be as follows:1.Low cost strategy responsibility center possibly favors purely the centralization, and this kind of coordination can bring the good achievement;2.Purely variation strategy responsibility center possibly favors the decentralization, and this kind of coordination can bring the good achievement;3.Low cost proper attention to both variation strategy and the responsibility center type non-system relations, the average achievement is good;4. Non-competition strategies and the responsibility center type non-system relations, the average achievement is bad.