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The S&OP process is normally the core tactical planning process for a business. Our belief is that an effective S&OP process is the key to running an effective supply chain. An effective S&OP process provides the necessary framework for introducing initiatives like Six Sigma and lean manufacturing because the S&OP provides a framework to identify areas that need improvement. We have laid out the supply chain improvement process as a series of logical steps that culminate in the implementation of a Sales and Operations Planning (S&OP) business process. Each step of our improvement process is designed to provide value to the business, and is easy to digest. Taken together, the five steps provide a structured path for improving S&OP.