Goal: the goal of this paper is to investigate how Sales and Operations Planning (S&OP) is conducted in the Brazilian subsidiary of a global corporation of the chemical industry that manufactures and commercializes a variety of hygiene and cleaning consumer products. Design/Methodology/Approach: the case study approach was adopted. Data was gathered during four months by means of visits to the organization for direct observation, interviews with key executives, and internal and public documents, guaranteeing data triangulation. A well-known framework from the literature is applied to analyze the S&OP practices performed by the organization. Results: Findings contribute to aid in the understanding of the S&OP process. The case study indicates that S&OP has been a central process to organize and to align the enterprise’s efforts and deliver its business objectives. Limitations of the investigation: the research is conducted within one single company, a Brazilian subsidiary of a multinational chemical corporation, which limits the generalization of the findings. Practical implications: The research findings enhance the knowledge about S&OP providing practitioners with valuable information to understand better its phenomenon, such as how the process is performed, and the best practices and benefits. Originality/Value: S&OP has been an object of interest of scholars and practitioners for decades. However, the process is far from being completely understood and there is a call for more empirical studies. Thus the academic literature can benefit from this in-depth research that sheds light on an S&OP industry application.
Adequate preparation, learning, and training is required for Sales and Operations Planning (S&OP) to aid organizations in achieving the full expected benefits from its implementation. This paper presents a case method for S&OP and the learning experience of its application at the University of Münster (Germany). The "constructive alignment principle" was applied with a "team teaching" approach, involving an executive from the case company. Students improved their knowledge on S&OP and their analytical skills by understanding the conceptual S&OP building blocks and by learning how to deal with them to provide a solution for a case based on a real-life situation. The learning results were evaluated positively during the discipline's student evaluation of teaching (SET). The applied case method enhanced the student's motivation and engagement (e.g., higher preparation effort and class attendance), which were considered higher than in other disciplines with the traditional lecture-based education.
Goal:The goal of this paper is to investigate 15 Brazilian companies, which execute S&OP cycles periodically, in order to characterize the processes implemented and discuss challenges and improvement opportunities.Design / Methodology / Approach: Initially, a multiple-case study approach is applied embracing 15 Brazilian companies. Then, a survey is conducted in the same organizations to deepen the investigation. Two recognized S&OP frameworks from the literature are used to structure the research.Results: Some of the main research findings include: some companies consider "Data Gathering" a normal task and no longer a S&OP cycle step; some organizations include a new step one named "Portfolio Management", preceding "Demand Planning" to leverage step two's outcomes; there are improvement opportunities identified in "Pre-meeting" and "Executive Meeting" steps regarding capacity to simulate different scenarios from a financial perspective; and most of the studied companies do not adopt a S&OP software facing limitations to manage information and perform what-if analysis. Limitations of the investigation:Only companies located in Brazil are investigated. Practical implications:The study provides useful information for practitioners on the characterization of the S&OP process, implementation challenges, and improvement opportunities.Originality / Value: The paper applies different research methods (multiple-case study and survey) and two recognized frameworks from the literature in the study of the S&OP process performed by 15 companies, providing a broad characterization of the processes implemented and valuable findings about challenges and improvement opportunities. Although all the researched companies are Brazilian, evidences indicate the results are generalizable.
PurposeThis paper aims to offer evidence-based findings on the under-researched role of finance in the sales and operations planning (S&OP) process, aiming to guide academics and practitioners towards successful S&OP implementations.Design/methodology/approachThe research builds upon a multiple case study, embracing five Latin American subsidiaries of four global manufacturing corporations from the consumer goods, chemical and pharmaceutical industries. Following an exploratory approach, the case study results are analysed in within- and cross-case analyses.FindingsThe research findings are synthesised into a framework, demonstrating relevant benefits from the engagement of finance along the S&OP process and the implications of its interactions with traditional S&OP functions as sales, marketing and operations. The paper shows how finance adds value in supporting the process, enabling decisions on costs, margins, capital expenditures and return on investments. Finance strengthens S&OP when assessing demand- and supply-related risks and facilitates comparing the functional business areas' plans to budget. While finance participation is highlighted as necessary for supporting successful S&OP implementations, it also receives valuable inputs in return, characterising a two-way communication role that benefits the entire organisation.Originality/valueThis is the first research paper focusing on empirically exploring the role of finance within S&OP, going beyond initial insights from practice and academia. It provides practitioners and scholars with an in-depth, evidence-based view of finance's integration along the S&OP process.
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