The Capital Goods sector provides products of high added value and technical complexity, which often are customized to the needs of each customer. The continued reduction in costs and delivery times, usually high in that sector, is a key objective to remain competitive. This work seeks to identify criteria that help companies to adopt the most efficient order fulfilment strategy (OFS). Make-To-Order (MTO), Switch-To-Order (STO) and Assembly-To-Order (ATO) strategies are analyzed by using experimental design and simulation techniques applied to a real case of a machine tool manufacturer. Analyzing the influence of different demand levels and critical product variability on the cost and delivery time of machines, the strategy to use in each case is set.