Sales and Operations Planning (S&OP) is a critical process that harmonises the sales, marketing, operations and finance units of an organisation to achieve its business objectives. This process enables the company to make decisions and allocate resources effectively by balancing supply and demand. It is also part of this process to review demand forecasting according to changing market conditions and to organise regular meetings between departments.

S&OP offers a number of advantages to companies. First and foremost, it increases cohesion and co-operation between departments by ensuring that all employees work towards a common goal. At the same time, S&OP contributes to risk management by providing a stable and predictable planning environment. In addition, S&OP helps to optimise inventory levels, reduce waste and identify bottlenecks in the supply chain, thereby improving overall efficiency. Finally, S&OP allows the company to quickly adapt to changing market conditions in a dynamic business environment, which is critical.

However, implementing S&OP is not an easy task. Achieving operational excellence is essential in the modern business world to support inclusive and sustainable industrialisation and foster innovation. S&OP is critical in this context. However, company size, industry and market dynamics can influence S&OP practices.