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Friday 03 November 2017

Who's in charge? Sales & Operations Planning Governance and Alignment in Supply Chain Management

Richard MARKOFF, doctorant du programme ESCP Europe, soutiendra sa thèse dans le cadre de l'Ecole Doctorale de Management Panthéon-Sorbonne.

Titre: "Who's in charge? Sales & Operations Planning Governance and Alignment in Supply Chain Management"

Cette soutenance est publique et se tiendra le 13 novembre 2017 à 15h00, ESCP Europe, salle 4310.

Directeurs de Recherche :

Rapporteurs :

  • Mme. Nathalie FABBE-COSTES, Professeur agrégé des universités en sciences de gestion , Université Aix-Marseille
  • M. Nicolas MOTTIS, Professeur, Ecole polytechnique

Suffragant :

  • M. Jean-Marc LEHU, Maître de Conférences, Université Paris 1 Panthéon Sorbonne

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 has 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 formal 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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