The three major forms of the multidivisional structure should each be paired with a particular corporate-level strategy. Table 11.1 shows these structures characteristics. Differences exist in the degree of centralization , the focus of the performance evaluation , the horizontal structures (integrating mechanisms) , and the incentive compensation schemes. The most centralized and most costly structural form is the cooperative structure. The SBU structure requires partial centralization and involves some of the mechanisms necessary to implement the relatedness between divisions. Also , the divisional incentive compensation awards are allocated according to bout SBUs and corporate performance.