This course is focused upon better business performance, through better planning and control of the business by top management. Sales & Operations Planning (S&OP) is the traditional name for the process, although some have tried to introduce alternative titles, such as Integrated Business Management and SOFplan – Sales, Operations, and Financial Planning. The process is about ensuring that the top-level plans in the business – covering product management, sales, marketing, operations, resources, finance, engineering, human resources, IT – are all balanced to achieve the strategic plans of the organization, in the medium to long term.