At this level the focus and concern is almost exclusively on the Financial aspects of the business, and Operations tends to invariably end up being the whipping boy because of Production or Inventory issues, and sometimes also because their numbers don’t always stack up against the voodoo that the Finance Dept does with their own numbers.

I think that the review at this level should be one lead by Finance, with representation from Operations, but that the actual S&OP process should be focused at a lower level to align Sales & Marketing expectations with the rest of the Supply Chain.