
Sales and operations planning (S&OP) has been considered a best practice in the manufacturing industry for the past 25 years. Initially started as a process to balance demand and supply, S&OP has evolved into a more robust integrated business planning (IBP) process that links strategic plans with product portfolio reviews and new product introductions, unconstrained demand plans, supply plans and capabilities, and financial appraisals of the integrated business plans over a planning horizon of 24 months or more.







