Most organizations use some form of the matrix system to determine who is reporting to whom and what respective roles and responsibilities will be. In most organizations, the matrix is a communications nightmare that spawns mixed allegiance and conflict between and among different parts of the organization. Toyota also uses a matrix, but the program boss is the chief engineer. The CE is ultimately the one person charged with the success of the design, development and sale of a car. The CE's ultimate responsibility is delivering value to the customer. While Toyota also emphasizes teamwork, there is always one person who is accountable for the success of the team. For product development, this person is the CE.
From the Book The Toyota Product Development System: Integrating People, Process and Technology, Productivity Press, 2006, ISBN 1563272822