Prosessikehityksen tapaustutkimus S&OP:ssa : arvoperspektiivien integroiminen suunnitteluprosessiin

In a dynamic business environment, planning processes increasingly require a shift from traditional volume-based planning toward methods that take business perspectives and value creation into account. This master’s thesis examines how an organisation can develop its S&OP process toward a more business-driven and mature operating model. The study focuses on improving the process by bringing in perspectives from multiple functions, strengthening financial transparency, and clarifying how value is created in different stages of the process. The research was conducted as a qualitative case study, combining a literature review with empirical material from comprehensive internal interviews. In addition, data collected from the company’s cloud-based database was used to support the findings. The empirical part examined the organisation’s current practices, the flow of information in the process, and the challenges related to aligning operational planning with the dimensions that drive business value. The interviews showed that the current structures of the process do not on their own provide sufficient visibility into the key business dimensions of value creation. Insights from the IBP literature highlighted several development needs, which formed the basis for the action plan created to improve transparency and to strengthen financial and value-based criteria in planning. By following the recommendations of this study, the organisation can strengthen its planning process, improve transparency in decision-making, and support business-driven value creation.