Chapter 3

Sales and Operations Planning

Plans are nothing; planning is everything.

—Dwight D. Eisenhower

The origins of the term “sales and operations planning” are unclear, but the process was first written about explicitly in a book by Richard C. Ling and Walter E. Goddard titled Orchestrating Success: Improve Control of the Business with Sales and Operations Planning and published in 1988. The authors acknowledge the importance of Oliver Wight, one of the pioneers of MRP II (manufacturing resource planning) systems, in shaping their thinking about the process. Indeed, MRP (material requirements planning) and MRP II were both important precursors to the development of the sales and operations planning (S&OP) process. In their book, Ling ...

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