The question wether a strategy can be created without looking at an existing structure can be negated.
The causes are lying in the fact, that in nearly all cases of strategy-finding we have to make a compromise concerning the real possibilities in organisational, geographical and technological aspects. So we could concern to say that strategy follows structure.
Nevertheless there can be changes in structure due to a decided strategy.
Therefore the main aspect to look at is the difference between the physical structure and the organizational structure.
Especially in production areas the physical structure is very difficult to change,whereas the structure of organization is dissimilar more easy to adapt.
Even though it is mostly required for effectivity that physical and organizational structure match each other, in an existing company it is rarely possible to realize this at every point of change.
So we have to concluse that if possible strategy follows the physical structure but on the other side the organizational structure follows the strategy.
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