Operational strategyBefore proceeding to the definition of operational strategy, it is necessary to describe the concept of operational management. Operational management: is the management of all processes and activities undertaken in a company in order to to produce the deliverable good or service. According to James (2011, pp. 8), it has an important role in the business environment as it manages the transformation organization's inputs towards transformed products or services. These processes are present in all departments of the company such as (human resource management, marketing, production, finance, etc.). Diagram 1. James (2011, pp. 8) and (Lewis and Slack, 2007, pp. 25) describe the company operations management uses two main categories that produce goods deliverable to consumers: resource transformation and resource transformation (see diagram 1); Transform resources such as facilities (e.g. equipment, hardware and buildings), personnel which includes all people who have a role in operational processes. Transformed appeals are defined into three main types; 1) Materials that can be converted physically (e.g. Manufacturing), properties such as retail and so on, 2) Information that can be converted by properties such as Location (e.g. Telecommunications) or storage (Libraries), 3) Customers that can be physically transformed such as (hotels, airlines, hospitals, etc.). A company can transform these assets and outperform rivals if it offers greater value to customers at a lower cost or comparable value with competitors. The difference between organizations will be the strategy they employ to perform the hundreds of tasks needed to create, produce, and deliver these goods to consumers at relatively low cost. (Porter, 1996, pp. 62)...... middle of paper...... competitive advantage: competing through production. Wiley New York, 8.James, T. 2011. Operations Strategy. Ted James & Ventus Publishing Aps.Johnson, G., Scholes, K., Johnson, G., & Whittington, R. 2011. Exploring strategy. 8th ed. Harlow: Financial Times Prentice Hall. Lee, H.L., Padmanabhan, V., & Whang, S. 1997. Information distortion in a supply chain: the bullwhip effect. Management Sciences, 43 (4), pp. 546-556. Lewis, M. and Slack, N. 2007. Operations Management. 5th ed. London: Prentice Hall.Porter, M.E. 1996. Operational effectiveness is not a strategy. Harvard Business Review, pp. 61-77. Skinner, W. 1969. Skinner, W. 1969. Missing link in manufacturing in corporate strategy. Harvard Business Review, 47(3): 136-145. Revista Base (Administracc~ao e Contabilidade) da UNISINOS, 5 (1).Skinner, W. 1974. The focused factory. Harvard Business Review, pp. 113-121.