Sales and Operations Planning Application: A Case Study in Brazil

SALES & OPERATIONS PLANNING: Case study on the Engineer-To-Order production model in the entertainment industry

“…This structure captures the main elements of S&OP (Kjellsdotter Ivert et al, 2015a) and is considered generic, as it offers a complete overview of the process (Noroozi and Wikner, 2017). This study was later referred to by several authors, such as Danese et al (2017), who evaluated the managing evolutionary paths in S&OP, Goh and Eldridge (2015), who analyzed new product introduction and supplier integration in the S&OP of two companies in Asia, Kristensen and Jonsson (2018), who did a systematic literature review on context-based S&OP, Pedroso et al (2016), who developed a multiple case study, Pedroso et al (2017), who offers a model for S&OP maturity, Seeling et al (2019) and Seeling et al (2020), who presents a case studies in Latin America, and Vereecke et al (2018), who assesses maturity in demand planning. There was also the influence of the different frameworks developed, such as those by Tuomikangas and Kaipia (2014), which assesses the coordination of S&OP, by Hulthén et al (2016) looking at the effectiveness and efficiency of S&OP, by Thomé et al (2012) and Hollmann et al (2015) with a focus on collaborative planning, forecasting and replenishment, by Kjellsdotter Ivert et al (2015a) who analyzes the complexity of the planning environment, by Noroozi and Wikner (2017) with a focus on supply chain integration, and Kristensen and Jonsson (2018) analyzing context-based S&OP.…”

“…The purpose of this forum is to align and validate demand and supply plans, generating a set of recommendations to be presented at the Executive Meeting. Finally, the last step is the Executive Meeting with the participation of the executive members (Seeling et al, 2020). According to Wagner et al (2014), in this forum, the executives review major KPIs and compare current and planned financial performance (Wagner et al, 2014).…”

The role of finance in the sales and operations planning process: a multiple case study

“…However, there are still significant gaps in understanding how S&OP works in real-life settings, reflected by several calls for exploratory case studies to guide better S&OP implementations (Kristensen and Jonsson, 2018;Stentoft et al, 2021;Kreuter et al, 2021b;Seeling et al, 2021). Herein, particularly the role of finance in S&OP is considered a relevant aspect for S&OP that is still neglected in research (Seeling et al, 2019(Seeling et al, , 2020Kreuter et al, 2021b). Although finance can be a key function (Noroozi and Wikner, 2017;Oliver Wight, 2018), there is much opportunity to increase its engagement within the organisation to maximise S&OP results (Viswanathan, 2006;Seeling et al, 2020).…”

“…Herein, particularly the role of finance in S&OP is considered a relevant aspect for S&OP that is still neglected in research (Seeling et al, 2019(Seeling et al, , 2020Kreuter et al, 2021b). Although finance can be a key function (Noroozi and Wikner, 2017;Oliver Wight, 2018), there is much opportunity to increase its engagement within the organisation to maximise S&OP results (Viswanathan, 2006;Seeling et al, 2020). Moreover, a highly mature S&OP implementation should integrate financial planning and focus on the enterprise result (Baumann, 2010;Van der Drift, 2018a, b).…”

“…Ivert et al, 2015a, b;Seeling et al, 2019). Moreover, its participation is reported during the executive meeting to approve the plan together with the other members of the management team (Seeling et al, 2019(Seeling et al, , 2020. As indicated by S&OP maturity models, finance's right place and value can vary as companies become gradually integrated according to advances in the S&OP maturity levels (Wagner et al, 2014).…”