1. APICS Introduction to Sales and Operations Planning (S&OP)

2. Introductions – Presenter
Name
Company/Organization
Position
Introduce yourself!
Background
Instructor Notes
Remove “Introduce yourself!” and insert your picture.
Use the slide to introduce yourself and your qualifications to the audience.
Other Accomplishments
APICS Certifications
APICS Training

3. Presentation Agenda S&OP Definition S&OP process overview
Attributes and objectives of S&OP
S&OP implementation challenges
Foundation components for successful S&OP
Benefits of S&OP
Instructor Notes:
Introduce the presentation by stating that it is about the foundations of constructing an effective S&OP.
Discuss the presentation content by reading through the agenda points.

4. Sales and Operations Planning (S&OP) Definition
A process to develop tactical plans that provide management the ability to strategically direct its businesses to achieve competitive advantage on a continuous basis by integrating customer-focused marketing plans for new and existing products with the management of the supply chain. The process brings together all the plans for the business (sales, marketing, development, manufacturing, sourcing, and financial) into one integrated set of plans.
What is Sales and Operations Planning (S&OP)?
Instructor Notes:
Begin the formal presentation by asking what is S&OP.
Reveal the answer from the APICS Dictionary, 14th edition.
Inform the participants that the key take-away points found in the S&OP definition will serve as the foundation for the seminar course and can be described as follows:
It is a formal business process used by the firm’s leadership team to connect corporate business planning with tactical planning, driving master scheduling and distribution planning.
It provides managers with an opportunity to review and update the strategic business plan to meet organizational and marketplace changes as they occur through time.
It ensures that the demand and supply plans are realistic, synchronized, and support the business plan.
It provides sales and marketing with an opportunity to periodically review and revise demand plans so that they are closely synchronized with actual sales occurring in the marketplace.
It enables operations managers to review and revise production and inventory plans that support the demand plan while optimizing productive and financial assets.
It uses the aggregate data of sales, production, and inventory along with aggregate planning time buckets and product families to ensure greater planning accuracy.
It provides a means by which departmental plans can be communicated to the next level of operations planning. The S&OP process provides the opportunity to translate the business plans, which are normally expressed in monetary units, into product family units of measure that production can understand and work with (units, hours, weight, lengths).
APICS Dictionary, 14th edition

5. S&OP – A Balancing Act Demand Supply S&OP Process Supply Demand Actual
Forecasts
Actual
Orders
Supply
Orders
Resources/
Capacity
Inventory
S&OP
Process
Demand
Supply
Instructor Notes:
Begin by stating that the main goal of the S&OP process is balancing marketplace demand and resource supply. If demand exceeds supply, the company will be unable to meet marketplace requirements for goods and services. If demand is less than supply, then the business will suffer excess costs in the form of excess inventories and suboptimized assets.
As illustrated in Visual 9, the demand side of the balance consists of two elements: demand forecasts and actual customer orders. The supply side of the balance consists of inventory, supply orders, and the firm’s resources and capacities.
The planning challenge is to keep the demand side and the supply side synchronized at all times. Meeting this challenge is not easy. As variability in demand and the capability of productive resources occurs, managers must be constantly reviewing their plans to ensure they support the demand and supply realities surrounding them.
S&OP is the first step in the planning process that must be used to quickly identify variations occurring on the aggregate level before detailed departmental plans can be revised and coordinated.

6. Demand and Supply and Volume and MixF O R E
C A S T I N G
&
D E M A N D M G T
Business Plan R E S O U C P L A N I G
VOLUME
S&OP D E M A N S U P L Y
Sales &
Marketing
Plan
Operations
Plan
Instructor Notes:
Visual 10 is adapted from Wallace and Stahl, S&OP.
Begin by stating that S&OP is based on the interplay of four fundamental concepts: demand and supply and volume and mix.
Demand and supply must always be in balance. When demand exceeds supply, the organization cannot provide products in sufficient volumes to meet total customer requirements. Costs increase due to overtime and premium freight rates. Quality suffers as production hurries to produce and ship products. If supply exceeds demand, productive assets are not optimized, inventories increase, layoffs occur decreasing plant efficiency, and profit margins are squeezed due to price cuts and discounting.
The role of S&OP is to prevent demand and supply imbalances from occurring. This can be accomplished through the effective coordination of the different plans of the business functions constituting demand and supply.
The other two S&OP fundamentals are volume and mix. Volume is concerned with the aggregate planning associated with production rates for product families. Mix is concerned with detailed decisions about which individual end-products constituting a product family are to be made, in what sequence, and for which customer orders.
S&OP focuses on product volume and not on product mix. S&OP is concerned with ensuring that aggregate product volumes (production rates, inventories, and order backlog) are in balance with product forecasts and demand management requirements.
As illustrated in Visual 14, once the S&OP aggregate product family plan is validated, it is then passed down to the master schedule where it is broken down into a statement of end-product mix and fed into the MRP and plant and supplier scheduling systems.
PRODUCT MIX
Master Scheduling
MRP
Plant and Supplier Scheduling
Adapted from Wallace, Sales & Operations Planning, 3rd ed., p. 207

7. Detailed Planning and Scheduling
S&OP Processes
Demand Forecast
Product/
Brand Plan
S&OP
Demand Planning
Supply Planning
Marketing Plan
Demand Management
Sales Plan
Production
Instructor Notes:
Begins by stating that Visual 11 provides an illustration of the different demand and operations management processes that are used as input into the S&OP process and then as outputs once the S&OP has been authorized.
At the beginning of the S&OP process, managers will gather demand information, such as forecasts, and supply information, such as production capacities, resource availability, inventory, and distribution capabilities, to populate the S&OP. The S&OP team will then make the appropriate adjustments to the demand and supply plans that ultimately will support the business strategy.
Once the S&OP plan has been agreed to and authorized, the results will be driven down into five major plans. These plans are the
marketing and sales plans
Demand forecast
production plan
resource plan
inventory plan
distribution plan
These plans will be in place until the next S&OP meeting.
Resources
Inventory
Distribution
Production Plan
Facilities Planning
Investment Targets
Transportation
Master Scheduling
Warehousing
Labor Planning
Channel Distribution
Detailed Planning and Scheduling
Labor and Equipment
Machine Planning
Shipment Plan

8. Connects business planning to tactical planning
Major Attributes of S&OP
Connects business planning to tactical planning
Balances supply and demand at the product family level
Plans at the volume level using aggregate time buckets, not the individual end-product mix level
Instructor Notes:
These attributes are from Wallace and Stahl, S&OP, pp
Begin by discussing the attributes:
It is a formal business process used by the leadership team to connect corporate business planning with tactical planning.
It enables the S&OP team to ensure that demand and supply are in balance at the product family level.
It is concerned with planning product family volumes using aggregate time buckets, not with planning the mix of end-products which is performed in the master schedule.
It enables a better understanding of customer and market opportunities coupled with an improved understanding of the company's current capabilities.
It involves the participation of many company departments or functions, such as sales and marketing, manufacturing, logistics, finance, materials planning, supply chain management, purchasing, human resources, engineering, and research and development.
It is a strategy- and demand-driven process. S&OP enables the organization to effective execute the strategic goals of the organization and regularly and routinely satisfy all customers' expectations.
Conclude by stating that S&OP enables the integration of multiple business functions in an organized, synchronized, and disciplined manner. Through this integration, problems and opportunities surface with sufficient visibility and insufficient time to enable management to efficiently do something about them.
Enables in a better understanding of the customer and market opportunities and company capabilities
Involves sales, marketing, manufacturing, logistics, finance, and other departments
Is a demand- and strategy-driven process

9. Supports and measures the business plan
Objectives of S&OP 1.
Supports and measures the business plan
Ensures that the strategic plans are realistic before being passed to tactical planning 2.
Enables the organization to effectively manage changes to plans 3.
Instructor Notes:
Discuss the S&OP objectives found on Visual 13.
S&OP supports and measures the progress of the entire organization in meeting the enterprise's business plan. S&OP provides better control of the business through the use of one, agreed-upon set of numbers. S&OP places a high value on accountability on the part of all members of the organization.
S&OP ensures that the strategic plans developed in the business plan are realistic and can be successfully executed before they are passed to tactical planning. S&OP ensures that the company possesses the necessary resources−people, capital, equipment, facilities, and productive capacities−to realize the demand plan.
S&OP enables the organization to successfully manage marketplace change. S&OP, in fact, has often been termed a "replanning process" rather than simply just a planning process. S&OP provides a mechanism by which all functions in the business can review changes to plans and arrive at a consensus on new directions to take the business.
S&OP provides for the effective management of finished goods inventories and order backlog to support customer service. Because future demand and supply are balanced, S&OP provides for lower finished goods inventories simultaneously with higher customer service. For make-to-order companies, S&OP provides visibility to booked orders and ensures the availability of sufficient productive capacities.
S&OP reporting mechanisms enable the S&OP planning teams to identify when actual performance has deviated from the plan. S&OP reporting mechanisms enable planners to pinpoint the reasons for gaps between demand and supply plans and then to replan quickly.
The S&OP process enables the entire management team to understand the challenges confronting the organization and to act upon them in proper priority or focus. These actions are developed and executed in concert so that all of the business functions are aligned and working together on the same priorities. S&OP thus enables the business to be collectively focused, aligned, and engaged on agreed-upon priorities that support the goals and execute the strategies of the business.
Provides for the effective management of finished goods inventories and order backlog to support customer service 4.
Enables performance measurement to identify when actual performance has deviated from the plan 5.
Enables the organization to be focused, aligned, and engaged. 6.

10. S&OP Maturity Level 46% 36% 8% 8% 2%
We have overcome challenges and are seeing significant results
46%
We have stalled or are proceeding very slowly
36%
We had a smooth implementation of S&OP and follow best practices 8%
Instructor Notes
This graph is from the APICS, “2011 Sales and Operations Planning Practices and Challenges” folio.
The goal is to discuss with the participants the maturity of the use of S&OP among survey respondents.
Note that only 54% of respondents felt their use of S&OP to be excellent (8%) or seeing significant results (46%).
The rest are either stalled (36%), starting over (8%), or are not moving to S&OP (2%).
We plan to start again, learning from challenges from our past efforts 8%
We have no plans to implement S&OP at this time 2%
Source: APICS, “2011 Sales and Operations Planning Practices and Challenges”

11. Common S&OP Implementation Challenges
Lack of strategic coordination among departments
58%
Insufficient interaction and involvement among groups
58%
Lack of common vision or purpose
51%
Lack of commitment from top management
49%
Instructor Notes:
This graph is from the APICS, “2011 Sales and Operations Planning Practices and Challenges” folio.
The goal is to discuss with the participants the common S&OP implementation challenges among survey respondents.
Note highest are lack of cooperation among departments (58%), insufficient interaction among groups (58%), Lack of common vision or purpose (51%), and lack of commitment from top management (49%).
Lack of technology and belief in existing business systems
42%
Inadequate communication and soft skills
37%
Insufficient training or skill in data analysis
33%
Source: APICS, “2011 Sales and Operations Planning Practices and Challenges”

12. Continuous Improvement
Foundations of Successful S&OP
S&OP
Leader-ship
Account-
ability
Tiered
Planning
Horizon
Integrated
Sub-Process
Perfor-mance Metrics
Grids and Graphs
Deep Analytics
Instructor Notes:
Begin by briefly introducing the structure of a successful S&OP program.
Mention that at the foundations are change management and continuous improvement.
State that there are 6 pillars supporting the S&OP roof:
Tiered planning horizon
Integrated sub-processes
Leadership accountability
Deep analytics
Performance metrics
Grids and graphs
Conclude by stating that the rest of the presentation will focus on these eight S&OP foundational components.
Change Management
Continuous Improvement

13. #1 – Tiered Planning Horizon
Strategic
Long-range plans, aggregate financial data
Tactical
Medium-range plans, product family volume data
Operational
Short-range plans, detail product mix data for day-to-day planning
Key benefits:
Instructor Notes:
Begin by introducing foundation component #1-Tiered planning horizon.
State that a key element of S&OP is that it provides the linkage between the three planning levels of the business:
Strategic: long-range based on aggregate financial data
Tactical: medium-range based on product family volume data
Operational: short-range based on detail product mix for day-to-day planning
Discuss the key benefits of the S&OP linkage of plans:
Linkage of strategic corporate goals to S&OP
Build coordination and alignment of demand and supply management functions and corporate business objectives
Provide ease of consensus building between corporate goals, demand objectives, and supply objectives
Ability to step away from day-to-day management and see the big picture
Linkage of strategic corporate goals to S&OP processes
Build coordination and alignment of demand and supply management functions and corporate business objectives
Provide ease of consensus building between corporate goals, demand objectives, and supply objectives
Ability to step away from day-to-day management and see the big picture

14. #2 – Integrated Sub-Processes
Corporate Plan
Demand Plan
Supply Plan
Sub-processes
Inventory/ Brand Plan
Marketing Plan
Sales Plan
Production Plan
Resource Plan
Logistics Plan
Instructor Notes:
Begin by introducing foundation component #2- Integrated Sub-Processes.
State that S&OP is not a stand-alone process.
There are many sub-processes that feed into and branch out of the S&OP process.
At the top is the corporate plan that drives the entire process.
S&OP divides this plan into two sub-processes: the demand plan and the supply plan.
In turn these two processes have sub-processes.
The demand plan sub-processes are the inventory/brand, marketing, and sales plans
The supply plan sub-processes are the production, resource, and logistics plans
Below these sub-processes are many smaller processes as indicated in Visual 19.
Conclude by stating that all of these processes feed into and branch-out of the S&OP process. Each of these processes must be considered by the S&OP plan and each requirement must be balanced by a supply element.
New products/services, new market segments, price/promotions, demand forecast, Internet sales, brands
Production strategy, capacity planning, inventory targets, distribution channel design, logistics plan
S&OP Process

15. #3 – Leadership Accountability
Makes decisions on critical issues, authorizes spending for production, reviews financial plan to business performance
Executive S&OP team
Executive sponsor
Sets top management expectations, authorizes necessary resources, and clears obstacles
Leadership accountability answers the question “Who are the owners of the S&OP process.” Without effective process governance S&OP process planning, control, execution, and improvement.
S&OP process owner
Leads the monthly S&OP planning process, manages conflict, and guides the S&OP teams toward consensus
Instructor Notes:
Begin by introducing foundation component #3- Leadership Accountability.
A key component of S&OP success is the establishment of the teams that will be responsible for conducting the different parts of the S&OP process.
All S&OP experts agree that without the very firm commitment and participation of the key members of the organization, an S&OP process will be still-born and yield little of the potential it holds for the firm.
Discuss briefly the personnel components of S&OP.
Executive S&OP team. This team is composed of the senior executives of the firm. Its primary role is to provide strong leadership and commitment. Its responsibility is making final demand and supply decisions on the S&OP plan for product families, authorize spending for production and procurement rate changes, relate the impact of the monetized version of the sales and operations plan to the business plan, resolve issues from the pre-S&OP meeting, and review customer service and business performance.
Executive sponsor. This individual is usually a member of the top management team. The exec. sponsor primary role is to set clear performance expectations for top management, authorize necessary resources, and clear obstacles hindering an effective S&OP process. Responsibilities include mentoring and assisting the S&OP process owner, providing support to the different S&OP teams, and leading discussion with the executive S&OP team regarding S&OP status, critical issues, and so on.
S&OP process owner. This primary role of this individual is to chair the S&OP team meetings. Responsibilities are to maintain the S&OP implementation project schedule, manage the list of issues and concerns arising from the team meetings, assist in issue resolution, and report problems to the executive sponsor and the executive S&OP team.
Demand planning team. This team is composed of primarily of sale sand marketing individuals. Its primary functional role is to conduct the demand planning meeting occurring at the beginning of the monthly S&OP process. Responsibilities include reviewing the sales forecasting reports and ensure that price changes, promotions, market conditions, and competitor activity are properly accounted for in the forecasts. The output of this team is the new demand forecast presented to the supply planning team.
Supply planning team. This team is composed of operations managers. Its primary functional role is to conduct the supply planning meeting occurring after the demand planning meeting. Its activities are associated with reviewing the impact of the revised demand forecast on production rates and resource requirements capacities and to make changes as necessary to the supply plans. The output of this team is the production and inventory plan presented to the pre-S&OP team in preparation for the pre-executive S&OP meeting.
Pre-S&OP team. This team is composed of the members of the demand and supply planning teams. The primary role of this team is to validate and resolve conflicts in the demand and supply S&OP plan that will be presented to executive S&OP team. Responsibilities are to balance the demand and supply plans, resolve all conflicts between the demand and supply plans, present unresolved issues to the executive S&OP team for final resolution, and develop alternatives for consideration by the executive S&OP team. The outputs of this team are the balanced S&OP plan and unresolved issue log.
This S&OP foundation component answers the question “Who are the owners of the S&OP process.” Without effective process governance S&OP process planning, control, execution, and improvement.
Determines the sales forecast, pricing and promotions. Researches the marketplace, manages sales, products, and customer service
Demand planning team
Supply planning team
Sets production plan to meet demand, details production rates and capacities, validates resource availability
Makes decisions on demand and supply balance, resolves problems, identifies issues, develops alternatives, sends findings to executive S&OP
Pre-S&OP team

16. The data and the application of analytics is at the heart of S&OP
#4 – Deep Analytics
The data and the application of analytics is at the heart of S&OP
Analytics-based reporting tells the S&OP planning teams:
Where they are
Instructor Notes:
Begin by introducing foundation component #4 – Deep Analytics.
State that one of the keys to S&OP is the availability and accuracy of the demand and supply planning data.
State also that the data is useless if it is not analyzed to retrieve the important trends and values from the great mass of data with minor importance.
The data files used include such records as actual sales, production, ending inventory values, actual sales order backlogs, and others. The values must be retrieved and aggregated by product family so that they match up with the S&OP planning input data.
Properly segmented and prioritized data tells the S&OP planning teams:
Where they are
What actions need to be taken and driven down into tactical and operations S&OP processes
What results and trends are emerging from their decisions
What corrective steps do the S&OP planning teams which to take
What actions need to be taken and driven down into tactical and operations S&OP processes
What results and trends are emerging from their decisions
What corrective steps do the S&OP planning teams which to take

17. #5 – Performance Metrics
Performance metrics drive accountability and ownership for S&OP objectives
Performance metrics make the S&OP process rigorous, disciplined, and factual so executives gain confidence in the integrity of the S&OP process
Tiered approach: supply chain performance example
Instructor Notes:
Begin by introducing foundation component #5 – Performance Metrics.
State that performance metrics drive accountability and ownership for S&OP objectives.
Performance metrics make the S&OP process rigorous, disciplined, and factual so executives gain confidence in the integrity of the S&OP process.
The S&OP supply planning team has many output reports and spreadsheets that they can use to measure the performance of the production and inventory plans to the expected demand. These performance documents enable the supply planning team to spot gaps in the plans or identify trends that will need to be considered in the next S&OP plan generation.
S&OP performance can be charted on several levels or tiers. Visual 22 illustrates the three levels of metrics for supply chain performance.
On the top tier are aggregate supply chain measurements.
These measurements are driven by tier 2 measurements that occur on a more strategic level.
Finally, tier 2 measurements are driven by tier 3 operations performance metrics which track daily activities.
Conclude by stating that performance metrics drive right behavior. A tiered metrics framework cutting across functions and layers of the S&OP process be meaningless.
Tier 1:
SC cost (%COGS)
Forecast variance
Logistics costs
Inventory carrying costs
Tier 2:
Resource utilization
Production plan execution (%)
Fill rates
Days of inventory on hand
Tier 3:
Obsolescence cost
Material, labor, & overhead costs

18. #6 – Grids and Graphs Instructor Notes:
Begin by introducing foundation component #6 – Grids and Graphs.
State that the data for S&OP comes from these sources:
Historical product and service sales by product family, or some other segmentation value
Production output by product family or some other segmentation value
Historical operations resource availability
End-of-period product family inventory levels
Actual sales backlog for make-to-order (MTO) environments
Actual financial expenditures for operations plan execution (COGS, labor rates, overheads, etc.)
Introduce the S&OP grid on Visual 23.
State that this document enables planners to assemble the sales, production, and inventory plans and to review them against actual performance. Review of the S&OP output is the foundation for the decisions made by the S&OP team in its effort to ensure the business is performing to plan.

19. #6 – Grids and Graphs (cont.)
Promotional Sales
Machine Down
Instructor Notes:
Introduce the concept of using graphs in the S&OP process.
State that there are several advantages to using graphs.
First, they provide visible information.
Second, they are simpler to understand than a grid.
Third graphs enable S&OP teams to easily identify problems in the demand and supply data.
The negative to graphs is that they lack the detail that is sometimes necessary to sufficiently analyze demand and supply events.
Successful S&OP teams will normally use a mixture of graphs and spreadsheets in their meetings. As a matter of course, graphic displays are normally used in the Executive S&OP Meeting, with detailed spreadsheets used on an exception basis to explain the reason for a team decision.
Discuss the data fields used in Visual 24.
As a decision-making tool, the graphic provides important information. For example, the large variances occurring in the supply and production portion of the graph enable planners to investigate root causes. The increase in actual sales above the forecast occurring in May and June were due to a sales promotion. The significant dip in production in April was due to a machine breakdown. The combination of both events explains the significant dip in actual inventory against the plan and target quantities in June.

20. #7 – Change Management Effective drivers of change management:
“An S&OP project is 60 percent change management, 30 percent process development, and 10 percent technology”*
Effective drivers of change management:
Effecting acceptance towards ownership and restructuring of roles and responsibilities
Instructor Notes:
Begin by introducing foundation component #7 – Change Management.
State that it can be said that S&OP is really about change management.
It can be argued that the real enabler of S&OP is providing visibility to the changes new marketplace realities have had on past plans and the mechanism to effect consensus replanning of demand and supply.
According to Iyengar and Gupta [14], "An S&OP project is 60 percent change management, 30 percent process development, and 10 percent technology."
An effective S&OP drives process ownership and restructuring of roles and responsibilities; the tools to develop necessary adjustments to company culture and capabilities to handle change; and winning employee acceptance about the appropriateness of the changes
Developing necessary adjustments to company culture and capabilities
Training employee’s around the appropriate changes
Winning support of employees with persuasiveness about the appropriateness of the adjustments
Iyengar and Gupta, “Building Blocks for Successful S&OP, ” Supply Chain Management Review, Vol. 6, No. 17, 2013, 17

21. #8 – Continuous Improvement
“A never-ending effort to expose and eliminate root causes of problems: small-step improvement as opposed to big-step improvement.” APICS Dictionary, 14th edition
Continuous improvement is important because:
Ideas for process improvement come from the S&OP team participants – hence more realistic
Instructor Notes:
Begin by introducing foundation component #8 – Continuous Improvement.
State that S&OP drives continuous improvement.
By its very nature, S&OP provides companies with a never-ending opportunity to expose and eliminate root causes of problems by enabling continuous monitoring, feedback, and sharing of improvement ideas on all levels of the organization.
S&OP encourages employees to take ownership and reinforces team working, thereby improving organizational motivation and collaborative skills.
S&OP enables continuous monitoring, feedback, and sharing of improvement ideas
Once S&OP teams see their ideas are heard, they will continually seek ways to improve their own performance
Encourages employees to take ownership and reinforces team working, thereby improving level of motivation

22. Benefits of Sales and Operations Planning
Establishes operational plans consistent with the business plan
Continually updates the production, financial, and sales plan
Provides for cross-functional planning
Establishes regular meetings with senior executives to resolve demand versus supply trade-offs
Checks availability of resources to validate the production plan
Increases teamwork and collaborative skills
Instructor Notes:
Conclude the presentation by pointing out the six major benefits to an organization practicing world-class S&OP
Establishes operational plans consistent with the business plan
Continually updates the production, financial, and sales plan
Provides for cross-functional planning
Establishes regular meetings with senior executives to resolve demand versus supply trade-offs
Checks availability of resources to validate the production plan
Increases teamwork and collaborative skills

23. APICS Introduction to Sales and Operations Planning (S&OP)
Additional Resources

24. Resources to Learn More
APICS S&OP Folios
APICS Principles of S&OP Seminar
Best of the Best S&OP Conference
APICS 2014
Instructor Notes:
Invite attendees to learn more by taking advantage of additional S&OP education and resources:
APICS S&OP Folios (free for members)
APICS Principles of S&OP Seminar
Best of the Best S&OP Conferences
The APICS annual conference, which for will include a dedicated S&OP learning path

25. Congratulations!
Participation in today’s session qualifies for one content hour (SOPE1) toward the APICS S&OP certificate.
Download the transcript to track your progress and learn how you can qualify for the remaining hours at
Instructor Notes:
Invite attendees to learn more by taking advantage of additional S&OP education and resources:
APICS S&OP Folios (free for members)
APICS Principles of S&OP Seminar
Best of the Best S&OP Conferences
APICS 2014, which will include an S&OP learning path

26. APICS Introduction to Sales and Operations Planning (S&OP)
Thank You For Attending! 26