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Who's in charge ? : sales and operations planning governance and alignment in the supply chain management of multinational industrial companies

Abstract : S&OP is often seen as a process for alignment between supply and demand in simple, linear supply chains with one market and one factory. Multinational firms today have more complex supply chain configurations that have specialized factories serving multiple markets. This research explores how multinational companies configure their S&OP governance linking factories and markets and the influence this governance bas on their ability to obtain alignment between supply, demand and financial plans. Through company interviews, a typology for observed S&OP governance models is developed., and suggests that an S&OP governance type exerting authority simultaneously into both factories and markets leads to more successful S&OP outcomes. A link is also drawn between S&OP effectiveness and forma! policies for alignment with financial planning. From this, elements of Management Control are deployed as a framework to furthering S&OP conceptualization by recognizing the influence of accounting on S&OP governance in achieving transparency and multi-functional engagement in multinational supply chain contexts. The result is four normative rules for successful S&OP governance and alignment within a multinational supply chain configuration context.
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Submitted on : Monday, July 2, 2018 - 10:29:05 AM
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Richard Markoff. Who's in charge ? : sales and operations planning governance and alignment in the supply chain management of multinational industrial companies. Business administration. Université Panthéon-Sorbonne - Paris I, 2017. English. ⟨NNT : 2017PA01E015⟩. ⟨tel-01827322⟩

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