“…From a soft point of view, resources are focused on value for customers and concerns organizational resources from "sales and marketing, design, procurement, manufacturing, logistics and warehousing, human resources, administration and customer support to understand where this value is created, retained and lost by operations within a firm and up and down the value chain" (Brennan et al, 2015(Brennan et al, , p.1265. Resources relevant to a manufacturing strategy are, therefore, quite broad because they fuel competitiveness, such as the ability to price new offerings based on risk/reward (Cova and Salle, 2008), integrate products into customer systems (Brax and Jonsson, 2009), and develop new processes (Paiola et al, 2013) among others (e.g., Raddats et al, 2017). Hard levers relate specifically to equipment and plant.…”