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Purpose

The literature on manufacturing strategy has focused on analysis of content and process. Limited attention has been given to the concept of manufacturing strategy in taxonomical terms. The purpose of this study is to highlight a taxonomy of manufacturing strategies in Spanish industrial companies.

Design/methodology/approach

A cluster analysis was performed. The classification variable used was based on competitive priorities relating to cost, quality, flexibility, delivery, service and environmental protection. The sample group consisted of 353 companies, belonging to different sectors.

Findings

Empirical analysis results demonstrate the existence of two manufacturing strategies and significant differences in structure and infrastructure policies but not in performance.

Research limitations/implications

The results of the study are not generalizable, given the nature of the sample. Future studies should consider larger samples, including more countries and contexts.

Practical implications

A taxonomy of manufacturing strategies will serve as a useful mechanism to better understand Spain's manufacturing role and position in European and global economies.

Originality/value

The taxonomy presented contributes to the development and enhancement of operations management theory and demonstrates the current strategic importance of the manufacturing function in Spanish companies.

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