How to implement a lightweight Sales and Operations Planning (S&OP) for small and medium-sized enterprises

”Plans are nothing; Planning is everything.” A quote from former American president Dwight D. Eisenhower well describes the essence of planning in any company or operation. Oftentimes, people think of individual plans as the result (which they may well be), but more important is a systematic and continuous planning of business operations. Big companies have well-adapted the best practices in planning, but planning is equally important for companies of all sizes.