S & OP vs. Traditional Planning: Culture is THE difference!

Sure! In my opinion there is a BIG difference between both business planning dynamics: the first one (S&OP) is a COMPANY one, leaded by the Managing Director + Board and with a wide comprehension amongst all Areas & functions about their role/responsability; whilst the second one (Traditional Panning) is usually a functional approach (sometimes Supply Chain leaded or sometimes Finance), without the real support & commitment of the Managing Director and all the board members. So, in my criteria the FIRST STEP to move from a tradicional Planning effort to an integral S&OP Business Planning focus, is a CULTURAL CHANGE, a real movement leaded from the Top Management towards this wide comprehensive Planning vision.