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.12Reference:COBIT 2019 Framework: Introduction and Methodology,COBIT 2019 Design Guide: Designing an Information and Technology Governance Solution

When assessing organizational structures, it is most helpful when subcriteria for each criterion are defined and linked to capability levels. Organizational structures are the arrangements of roles and responsibilities that enable the enterprise to achieve its objectives. Organizational structures can be assessed using six criteria: clarity, comprehensiveness, integration, alignment, authority, and accountability. Each criterion can be further divided into subcriteria that describe the specific aspects or attributes of the criterion. Capability levels are the measures of how well a process or activity is performed in terms of effectiveness, efficiency, completeness, reliability, etc. Capability levels can range from 0 (incomplete) to 5 (optimizing).Defining and linking subcriteria to capability levels helps to evaluate the current and desired state of organizational structures, as well as to identify gaps and improvement opportunities.123Reference:COBIT 2019 Framework: Introduction and Methodology,COBIT 2019 Design Guide: Designing an Information and Technology Governance Solution,COBIT 2019 Framework: Roles, Responsibilities & RACI Charts

Conducting a capabilities assessment must be done before an enterprise can determine performance measures for a process improvement initiative. A capabilities assessment is a method of measuring and evaluating how well a process or activity is performed in terms of effectiveness, efficiency, completeness, reliability, etc. A capabilities assessment can be done using different models or frameworks, such as CMMI or ISO/IEC 15504.A capabilities assessment helps an enterprise to determine performance measures for a process improvement initiative by providing a baseline or benchmark for the current state of a process, as well as identifying its strengths, weaknesses, gaps, and improvement opportunities.13Reference:COBIT 2019 Framework: Introduction and Methodology,COBIT Process Assessment Model (PAM): Using COBIT 5

The high-level program plan is a document that describes the rationale, objectives, scope, approach, benefits, costs, risks, and timeline of the EGIT implementation program. The EGIT implementation program is a program that involves designing and implementing a governance system for an enterprise using COBIT 2019. The high-level program plan provides the basis for obtaining approval, funding, resources, and support for the program from the stakeholders. The high-level program plan is an output of the ''what needs to be done'' phase. The ''what needs to be done'' phase is the fourth phase of the governance implementation roadmap, which involves defining the target state of information and technology governance in an enterprise that is aligned with its strategy, objectives, and stakeholder needs. This phase also involves identifying the gaps and issues that need to be addressed to achieve the target state, setting the improvement targets and priorities, developing a detailed business case and a high-level program plan for implementing a governance system using COBIT 2019. By developing a high-level program plan as an output of the ''what needs to be done'' phase, an enterprise can ensure that it has a clear and realistic roadmap for designing and implementing a governance system using COBIT 2019, that it has defined the expected outcomes, benefits, value, etc., from doing so, that it has considered the relevant risks, costs, resources, etc., involved in doing so, that it has obtained stakeholder buy-in and commitment for doing so, etc. Reference:: COBIT 2019 Implementation Guide: page 39-40 : COBIT 2019 Implementation Guide: page 41-42

According to the COBIT 2019 Framework: Introduction and Methodology, one of the imperative factors to the successful implementation of IT governance is that IT governance is sponsored by executives. Executive sponsorship ensures that IT governance has sufficient authority, resources and support from the top management of the organization.Executive sponsorship also demonstrates commitment and leadership for IT governance, and fosters a culture of accountability and collaboration among stakeholders.3, p.33-34Reference:3: COBIT 2019 Framework: Introduction and Methodology