致谢
首先，我的导师刘满芝老师表示忠心的感谢。从论文的选题、写作提纲的确
定，开题报告的拟定，乃至论文初稿完成后的修改，刘老师都给予了悉心的指导，
并提出了许多中肯定的意见和建议。
其次，我还要感谢矿大经济管理学院的各位老师，通过各位老师2年来的教
导与帮助，掌握了管理方面的基础理论知识。在矿大管理学院的求学生涯，是我
人生道路上一段极为重要的经历，也将使我受益终身。
再次，我还要感谢N公司的领导与同事，在他们的支持与帮助下我才能有时
间和精力完成课程的学习与毕业论文的写作。
最后，我还要衷心感谢各位评审专家和答辩委员会老师在百忙之中赐教于
我。由于本人的能力有限，论文上有不足之处，缺点错误在所难免，敬请各位老
师批评指正。

摘要
在全球化的趋势下，市场环境复杂多变，产品更新换代加速，定制化的需求
带来了产品的多样性。企业必须转变以产定销的固有模式，构建一套可以对市场
变化做出快速反应的运营机制，用于有效地整合资源，为分布在全球的客户提供
及时可靠的产品和服务。这对传统的供应链体系意味着挑战和变革。企业需要不
断提高供应链的管理水平，打通企业内部和外部存在的沟通壁垒，合理配置资源，
及时准确地做出决策，从而提高企业整体运营效率，降低运营成本，增强企业的
竞争力。
S&OP（销售运营计划）是供应链管理中的一个重要工具，对提升供应链的管
理有重要的意义。本文通过学习借鉴国内外S&OP的研究成果和实践案例的论文，
对N公司的经营现状及供应链管理体系，从组织、流程、信息化等方面进行了深
入分析，找出当前公司对 S&OP 应用方面的不足，提出并实施了有针对性的改进
方案。首先借助集团公司推行的IBP（集成业务计划）信息化系统，改善了公司
销售预测的流程和方法，降低了预测工作的难度并提高了预测的准确性；其次建
立 S&OP 工作小组和定期的沟通机制，将公司分散的沟通会议进行整合，提高了
公司内部的沟通效率和决策能力；然后根据S&OP的应用经验和流程再造的理论，
对供应链的分工进行适当的调整，帮助公司供应链从职能型组织向流程型组织转
型；最后通过设置 S&OP 周会，加强对短期供需平衡的协调能力，较好地弥补了
月度S&OP对于细节控制的不足。
通过以上对N公司供应链的优化工作，较好地解决了公司内供需平衡、资源
配置、战略层和执行层对接存在的问题，以及公司内部和公司之间的供应链协同
障碍，提高了公司各项资源的利用效率，使公司的运营效率得到一定的改善，并
降低了公司运营成本。
关键词：S&OP（销售运营计划）；流程再造；IBP（集成业务计划）
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Abstract
In the trend of the globalization, enterprises have more and more challenges from
complex and various marketing, continues products’ update, diversification products
caused by the customized demands. The traditional mode of determining the sales by
production must be improved, we need to develop a system, which could response the
marketing changes quickly. It should consolidate the global resources efficiently and
deliver the reliable products and service timely. This means the challenge and change
for the traditional supply chain system. Enterprises need to keep improving the supply
chain management, break down the barriers of communication internally and
externally, rationalize the allocation of resources, make the accurate decision timely,
improve the operation efficiency, reduce cost, and enhance the competitiveness.
S&OP is one of the key tooling in supply chain management. It is of great
significance on improving the supply chain. In this article, we analyzed the operation
performance and supply chain system in N company based on the S&OP theory and
its application summarized by other companies. We point out the problems in the
application of S&OP in N company by analyzing the organization, process and
information system, propose and implement the needed improvements. First, we
improved the sales forecast method and process through IBP system, this reduce the
difficulty of generate the sales forecast and improved the forecast accuracy; Second,
we established the S&OP team and the regular communication process, which
consolidate the separated planning meetings in the company, this improved the
efficiency of the communication and capability of making decisions; Third, we
adjusted the supply chain functions based on the S&OP experience and the theory of
Business Process Reengineering, which reengineered the supply chain business
process from the function-oriented to process-oriented; Finally, we developed the
S&OP weekly meeting to focus on the short term’s balance of demand and supply,
which make up the deficiency of details for the monthly S&OP.
Above improvements support N company improved the balance of the demand
and supply, optimize the configuration of the resource, link the strategy and operation,
and collaborate the supply chain among the plants and sales companies within the
group, make full use of the resource of company, improved the operation efficiency.
Keywords: S&OP；Business Process Reengineering；IBP
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