1 · One S&OP cycle: three plans converge to one number
Demand, supply and financial plans across the four reconciliation stages. The shaded band is the demand−supply gap, closing to zero at Executive S&OP.
2 · Consensus forecast vs actuals (12 months)
A signed-off number is not automatically an accurate one.
3 · Exception Pareto across 40 SKUs
Each SKU's share of the gap (bars) and the running cumulative (line).
4 · Quick wins: before vs after
Illustrative operational lift from the four disciplined moves. The “before” bias tracks the live scoreboard above — one source of truth.
Analysis & Recommendations
Simulated single product family (40 SKUs). Process per Wallace & Stahl, Sales and Operations Planning: The How-To Handbook, 3rd ed. (2008); S&OP originated by Ling & Goddard (1988); maturity stages per Lapide (2005). Bias = Σ(forecast−actual)/Σactual; MAPE = mean(|forecast−actual|/actual).