Horizontally structured enterprises focus on the production process - from development to production to sales and marketing.

Key figures for controlling the individual organizational units are based largely on cost targets; rather than results targets. These enterprises are structured according to function – for example, acquisition, production, R&D, and so on.

They often produce a small number of repetitive manufacturing products in a large number of variants. The production processes are complex and highly interdependent; they include processes from several different stages in the product life cycle.

 The enterprise areas of a horizontally structured enterprise:

• Procurement
• Production
• Sales and distribution