“…This means that service strategies are viewed as companies' existing strategic priority in the service offering rather than in the intended offering (Mintzberg and Quinn, 1988). As shown in Figure 1, potential service offerings include customer service, basic services for the installed base, maintenance services, R&D-oriented services and outsourcing (Kotler, 1994;Belz et al, 1997;Mathieu, 2001b;Oliva and Kallenberg, 2003;Davies, 2004;Neu and Brown, 2005). Considering the research on organizational design in the context of manufacturing companies moving towards services (Simon, 1993;Belz et al, 1997;Lay, 1998;Galbraith, 2002;Martin and Horne, 1992;Neu and Brown, 2005), we believe that the decisions about the service orientation of corporate culture, human resources, organizational structure, and service development are major decisions about how manufacturing companies align their organizational design with service strategy changes.…”