COBIT 2019 Design and Implementation

In the COBIT 2019 Design Guide's treatment of the Enterprise Strategy design factor, the Cost Leadership archetype is defined by a drive toward standardized, efficient, low-cost operations across the enterprise. Realizing this strategy depends on well-established and clearly defined organizational structures that eliminate redundant roles and enforce consistent, low-cost operating procedures — a structural governance component distinct from the investment-office support more relevant to growth-oriented archetypes.