Fundamentals

Sales and Operations Planning (S&OP)

Definition

Sales and Operations Planning (S&OP) is a monthly cross-functional process that aligns demand, supply, inventory, and financial plans into one company-wide plan. It gives leadership a single set of numbers to run the business on over a 3-to-24-month horizon.

In Practice

S&OP typically runs as a monthly cycle: a demand review builds consensus on the forecast, a supply review tests feasibility against capacity and materials, a pre-S&OP meeting resolves gaps, and an executive meeting makes the final calls. The output is an approved plan that finance, sales, and operations all commit to.

For planners, S&OP is where trade-offs get decided at the right level. Should we add a weekend shift, pre-build ahead of a capacity crunch, or let service slip on low-margin items? Without S&OP, those choices are made ad hoc by whoever shouts loudest; with it, they are made deliberately with the P&L in view.

A brewer heading into peak season, for example, uses S&OP to agree three months early that it will pre-build stock in April and May, accepting higher carrying cost to protect summer availability.

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