2. S&OP Maturity Model DMU 1 BASIC S&OP plan ORDER Forecast DMU 2 BASIC S&OP plan ORDER Forecast DMU n BASIC S&OP plan ORDER Forecast DMU 1 Risk Aware S&OP plan DMU 2 Risk Aware S&OP plan DMU n Risk Aware S&OP plan Cross-DMU Capacity Constrained Financial S&OP plan DMU 1 Risk Aware RCCP plan DMU 2 Risk Aware RCCP plan DMU n Risk Aware RCCP plan DMU 1 BASIC RCCP plan MES DMU 2 BASIC RCCP plan MES DMU n BASIC RCCP plan MES Cross-DMU Financial guidelines, objectives and risks SUPPLY DEMAND VALUE CHAIN Demand / Supply Allocation Strategic Control Cycle PDCA Cycle