Abstract
Goal: This article characterizes the application of the Sales and Operations Planning (S&OP) process in an audiovisual content production industry, whose production model is Engineer-To-Order (ETO), adding important empirical knowledge for S&OP in this production strategy within a unique context. 
 Design / Methodology / Approach: The methodology adopted is based on an exploratory case study. The research adopts a well-known framework to characterize the process observed within the company.
 Results: The findings characterize the S&OP process based on the main components of the context, inputs, structure and process and outcomes / results, demonstrating that, even with the particularities of the industry, S&OP can be a key process to manage the business complexity and to achieve the objectives by the company.
 Limitations of the investigation: This study was based on the observations made in only one company, which is a research limitation towards the generalizability of the findings. Thus, for a deeper understanding of the theme, future research is necessary, expanding the observations to other companies.
 Practical implications: Practitioners can take stock of the S&OP characterization and the lessons learned herein to help to support their S&OP initiatives, especially regarding ETO contexts.
 Originality / Value: This article sought to reduce the research-practice gap in the literature concerning the need for a complete characterization of the S&OP process from empirical researches and the understanding of S&OP application in the ETO production model.
Highlights
Aligning demand and production is a well-known challenge for different industry sectors
Originality / Value: This article sought to reduce the research-practice gap in the literature concerning the need for a complete characterization of the Sales and Operations Planning (S&OP) process from empirical researches and the understanding of S&OP application in the ETO production model
This case study sought to reduce the research practices gap in the literature concerning the characterization of the S&OP process from empirical research
Summary
Aligning demand and production is a well-known challenge for different industry sectors For this reason, literature has increasingly explored the discussions on how to implement Sales and Operations Planning (S&OP). Sales & operations planning: case study on the engineer-to-order production model in the entertainment industry supply and demand and building a bridge between the company's strategic planning and operational plans (Thomé et al, 2012). According to Pedroso et al (2016), the literature lacks a complete characterization of the process based on empirical research. Another gap observed in the literature is regarding the application of S&OP in different production models.
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