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  2. Sales and operations planning - Wikipedia

    en.wikipedia.org/wiki/Sales_and_operations_planning

    The S&OP process includes an updated forecast that leads to a sales plan, production plan, inventory plan, customer lead time (backlog) plan, new product development plan, strategic initiative plan, and resulting financial plan. Plan frequency and planning horizon depend on the specifics of the context. [1]

  3. Profit-based sales targets - Wikipedia

    en.wikipedia.org/wiki/Profit-based_sales_targets

    The purpose of profit-based sales target metrics is "to ensure that marketing and sales objectives mesh with profit targets." In target volume and target revenue calculations, managers go beyond break-even analysis (the point at which a company sells enough to cover its fixed costs) to "determine the level of unit sales or revenues needed not only to cover a firm’s costs but also to attain ...

  4. Beer distribution game - Wikipedia

    en.wikipedia.org/wiki/Beer_distribution_game

    There is a one-point cost for holding excess inventory and a one-point cost for any backlog (old backlog + orders - current inventory). In the board game version, players cannot see anything other than what is communicated to them through pieces of paper with numbers written on them, signifying orders or product.

  5. Spreadsheet - Wikipedia

    en.wikipedia.org/wiki/Spreadsheet

    Formulas in the B column multiply values from the A column using relative references, and the formula in B4 uses the SUM() function to find the sum of values in the B1:B3 range. A formula identifies the calculation needed to place the result in the cell it is contained within. A cell containing a formula, therefore, has two display components ...

  6. Book-to-bill ratio - Wikipedia

    en.wikipedia.org/wiki/Book-to-bill_ratio

    SME book-to-bill ratios (2006–2012, SEMI and SEAJ) The book-to-bill ratio, also known as the BB ratio or BO/BI ratio, [1] is the ratio of orders received to the amount billed for a specific period, usually one month or one quarter.

  7. Cost of goods available for sale - Wikipedia

    en.wikipedia.org/wiki/Cost_of_Goods_Available...

    Cost of goods available for sale is the maximum amount of goods, or inventory, that a company can possibly sell during an accounting period.It has the formula: [1] Beginning Inventory (at the start of accounting period) + purchases (within the accounting period) + Production (within the accounting period) = cost of goods available for sale

  8. Responsibility assignment matrix - Wikipedia

    en.wikipedia.org/wiki/Responsibility_assignment...

    The person/function carrying out the activity. Accountable The person/function ultimately answerable for the correct and thorough completion of the deliverable or task, and often the one who delegates the work to the performer. Control The person/function reviewing the result of the activity. They have a right of veto; their advice is binding ...

  9. Six Sigma - Wikipedia

    en.wikipedia.org/wiki/Six_Sigma

    Six Sigma (6σ) is a set of techniques and tools for process improvement.It was introduced by American engineer Bill Smith while working at Motorola in 1986. [1] [2]Six Sigma strategies seek to improve manufacturing quality by identifying and removing the causes of defects and minimizing variability in manufacturing and business processes.