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An effective S&OP strategy is one that ensures one version of truth based on the demand plan or the agreed consensus forecast In reality, however, any organisation is likely to have multiple planning numbers, such as revenue targets, finance budgets and manufacturing targets A mature planning processIn order for the demand plan to capture the information that all consumers of the S&OP will need, those responsible for creating the demand plan would do well to address several key questions These questions help participants define what exactly is being forecast and how the demand plan should be structured What Is Sales and Operations Planning (S&OP)? 1 S&op demand planning process