The focus of an enterprise that has a cost leadership strategy design factor is short-term cost
minimization. A cost leadership strategy is a competitive strategy that aims to achieve lower costs
than competitors by offering standardized products or services at low prices. A cost leadership
strategy design factor affects how an enterprise designs its governance system, as it implies a focus
on operational efficiency, process automation, economies of scale, outsourcing, etc. An enterprise
that has a cost leadership strategy design factor would prioritize short-term cost minimization over
long-term cost optimization or medium-term cost equalization.12 Reference: COBIT 2019
Framework: Introduction and Methodology, COBIT 2019 Design Guide: Designing an Information and
Technology Governance Solution
