Planning, controlling, and decision making must be performed within the context of a company's strategy. For example, if a company that competes as a product leader plans to grow too quickly, it may diminish quality and threaten the company's customer value proposition. A company that competes in terms of operational excellence would select control measures that focus on time-based performance, convenience, and cost. A company that competes in terms of customer intimacy may decide against outsourcing employee training to cut costs because it might diminish the quality of customer service