Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-10-07T11:49:55Z No. of bitstreams: 1 RAFAEL BERNARDES DA SILVA_.pdf: 2216620 bytes, checksum: 6c9e2636c621ceed0ecb8265ab2f26f5 (MD5) / Made available in DSpace on 2015-10-07T11:49:55Z (GMT). No. of bitstreams: 1 RAFAEL BERNARDES DA SILVA_.pdf: 2216620 bytes, checksum: 6c9e2636c621ceed0ecb8265ab2f26f5 (MD5) Previous issue date: 2015-02-25 / UNISINOS - Universidade do Vale do Rio dos Sinos / A integração entre os planos estratégico, tático e operacional é um relevante desafio para as organizações. Visando otimizar o alinhamento organizacional, empresas vêm implementando processos de Sales and Operations Planning (S&OP) e desenvolvendo ações para torná-lo robusto. Entende-se o S&OP como um processo de consolidação dos diversos planos organizacionais e direcionamento estratégico do negócio, permitindo o alcance de vantagem competitiva de modo contínuo e integrando os planos de marketing com a gestão da cadeia de abastecimento. (APICS, 2015). Dada a complexidade inerente ao tema integração e o crescente interesse das organizações em implementar ou aprimorar seus processos de S&OP, esta dissertação tem como objetivo propor um método de diagnóstico e análise do nível de integração do S&OP que identifique oportunidades de melhoria. Utilizou-se o método de pesquisa Design Research, seguindo o passo a passo proposto por Vaishnavi e Kuechler (2005). As etapas de revisão do referencial bibliográfico, tentativa e desenvolvimento das versões do método e avaliação por parte de especialistas permitiram atingir os objetivos propostos por este estudo. Como resultado, foi possível construir uma ferramenta que permite identificar os critérios que constituem o nível de integração do S&OP e avaliar o nível geral de integração deste processo, identificando oportunidades de melhoria dentro das organizações. / The integration among strategic, tactical and operational plans is a relevant challenge for the companies. In order to optimize the organizational alignment, companies are implementing Sales and Operations Planning (S&OP) processes and carrying out actions to make it robust. S&OP can be understood as a process of consolidation of the different organizational plans and strategic direction of the business, allowing companies to continuously reach competitive advantage and integrating marketing plans with the supply chain management. (APICS, 2015). Given the complexity of the topic integration and the growing interest of organizations to implement or enhance their S&OP processes, this work aims to propose a method of diagnosis and analysis of the integration level of S&OP which will identify opportunities for improvement. It was used Design Research as research method, following the steps proposed by Vaishnavi e Kuechler (2005). The stages of bibliographical review, attempt and development of the method versions and evaluation by the specialists allowed reaching the goals proposed by this study. As result, it was possible to develop a tool that allows the identification of the criteria that compose the integration level of S&OP and evaluates the general integration level of this process, identifying improvement opportunities inside the companies.

[pt] Esta tese aborda o tema de Planejamento de Vendas e Operações, designado pelo acrônimo inglês de SeOP (Sales and Operations Planning). Trata-se de um campo recente em Gerência de Operações. SeOP é definido como um processo interfuncional e integrado de planejamento tático e como um conjunto coeso de práticas gerenciais que unificam diferentes planos de negócios (vendas, marketing, desenvolvimento de novos produtos, manufatura, compras e finanças) em um conjunto de planos integrados internamente e na cadeia de suprimentos, com a finalidade de criar valor e impacto no desempenho das empresas. Objetiva equilibrar oferta e demanda em nível de produtos e famílias de produtos, com um horizonte de planejamento que coincide com o ciclo de planejamento estratégico dos negócios. A eficiência do processo é medida e avaliada para melhoria continua. Compreende um conjunto coeso de práticas gerenciais, direcionado a incentivar o alinhamento horizontal (entre funções) e vertical (do plano de negócios a operações), na empresa e na cadeia de suprimentos. O objetivo da tese é duplo: proceder a uma revisão sistemática e abrangente da literatura em SeOP; avaliar o impacto dos processos e das práticas de SeOP no desempenho operacional da manufatura. A revisão bibliográfica sobre SeOP foi feita a partir das bases de dados eletrônicas EBSCO, Emerald e SCIENDIRECT. Ao todo 271 resumos e 55 textos completos foram revistos e classificados em um quadro conceitual de referência, que relaciona variáveis contextuais, de entrada (inputs), objetivos, estruturas e processos, resultados intermediários e resultados finais do SeOP. Foi constatada a ausência de sínteses anteriores da literatura sobre o tema e uma grande disparidade de conceitos e modelos de maturidade do SeOP, que impossibilitaram a análise estatística dos resultados publicados (meta-análise). Uma síntese sistematizada da literatura foi apresentada. Notou-se igualmente que existem poucos artigos científicos rigorosos que demonstrem o impacto das práticas de S&OP no desempenho das empresas. Ainda mais raros são os estudos empíricos baseados em teorias de gerência de operações. A verificação empírica do impacto das práticas de SeOP interno e de integração na cadeia de suprimentos com fornecedores e com clientes foi realizada com modelos de equações estruturais e de regressão múltipla passo a passo. A base de dados da Pesquisa Internacional de Estratégia da Manufatura (IMSS-V), reagrupando 725 empresas de 34 países foi utilizada na análise. A formulação dos modelos baseou-se na teoria de contingência estrutural. O efeito do SeOP (medido pelo coeficiente de regressão) no desempenho operacional da manufatura foi positivo e consistente para as dimensões da qualidade, flexibilidade e entregas, situando-se no intervalo entre 0,26 e 0,36. Contatou-se igualmente que a integração com fornecedores e as tecnologias de processo na manufatura são moderadoras do impacto no desempenho em todas as dimensões de desempenho e que a tecnologia de produtos modera o desempenho em termos de qualidade. Conclui-se que há uma necessidade de aprofundar a agenda de pesquisas com estudos empíricos baseados em teorias de gerência de operações na manufatura em diferentes contextos e indústrias, de estender e aprofundar a análise do SeOP na cadeia de suprimento, assim como de conduzir estudos de casos. A principal implicação prática do estudo resulta dos fatores contingenciais do impacto do SeOP no desempenho. A indústria ganharia a conduzir processos e práticas de SeOP de forma concomitante com a integração com fornecedores na cadeia de suprimento e a adoção de tecnologias de processo e de produtos que sejam adequadas ao ambiente no qual atua. / [en] Sales and Operations Planning (SandOP) is a new and growing research field in Operations Management. The thesis intends to: (i) provide a comprehensive research synthesis of the extant literature on SandOP; and (ii) explore SandOP impact on manufacturing operational performance dimensions of quality, delivery and flexibility, informed by structural contingency theory. A synthesis framework was proposed. Due to disparate concepts and measurements, the field is not yet ripe for meta analysis. There is also a paucity of rigorous empirical research in the impact of SandOP on manufacturing operational performance, anchored in Operations Management theories. Data from 725 metal products and machinery manufacturers (ISIC 3.1, code 28-35) in 34 countries from the fifth round of the International Manufacturing Strategy Survey was used for hypotheses tests. Scales were validated with confirmatory factor analysis and analyzed with stepwise multiple regression. SandOP effect size on quality, delivery and flexibility was on the 0.26 - 0.36 range, after controlling for economic development, market dynamics and firm size. Supply Chain integration with suppliers and manufacturing process technology moderate SandOP impact on all three performance dimensions. Product technology moderates quality but not delivery or flexibility. Misfit of process technology, cross functional team work and product technology adversely affect performance. Practitioners should simultaneously pursue SandOP implementations, integration with suppliers and use of adequate technology to boost performance. Further research should focus on theory validation, case studies and survey research on SandOP.

Bakgrund: För att företag ska lyckas uppnå en önskad servicenivå krävs ettsäkerhetslager. Vid för litet säkerhetslager riskerar företag att inte kunna levereramedan man vid för stora lager riskerar att binda ohållbart mycket kapital. För atteffektivisera och underlätta styrningen kan man dela in artiklar i olika klasser.Dessa klasser kan styras efter olika principer. Vid säkerhetslager dimensioneringkan målkonflikter mellan den säljande och operativa delen av verksamhetenuppstå. Detta då man arbetar efter olika mål, för att minska dessa kan S&OPimplementeras. Forskningsfrågor: 1. Vilken säkerhetslager dimensionering metod lämpar sig tillsammans meden ABC/XYZ-analys för Invacare REA? 2. Hur kan S&OP användas för att minska målkonflikter mellan den säljandeoch distribuerande delen av organisationen, genom en integrerad samsynpå säkerhetslager dimensionering? Syfte: Syftet med detta arbete är att fram till ett teoretiskt ramverk för hurInvacare REA skulle kunna arbeta med säkerhetslager dimensionering. Arbetetsyftar även till att ge en gemensam samsyn på servicenivåer av de olikaartikelklasserna genom att integrera säkerhetslager dimensionering i S&OPprocessen. Metod: Detta är en fallstudie genomförd på Invacare REA. För att möjliggöraresultatet av denna studie har både kvalitativ och kvantitativ metod använts.Primärdata för denna studie har inhämtats genom åtta semi- och ostruktureradeintervjuer. Sekundärdata består av sammanställd litteratur men också avinsamlade affärsdata från det studerade fallföretaget.  Resultat: Implementering av serv 2 med artikelklassificering bidrar till eneffektiv säkerhetslager dimensionering. Detta genom att minska och omfördelakapitalbindningen. Genom att inkludera säkerhetslager dimensioneringen iS&OP-processen kan målkonflikter kopplade till säkerhetslagret minska.  Studiens bidrag: Praktiskt bidrag i en metod som fallföretaget kan använda somsäkerhetslager dimensioneringsmetod samt lösning för de målkonflikter sompresenteras. Det teoretiska bidraget ligger i hur man kan klassificera artiklar iS&OP-processen samt hur säkerhetslager dimensioneringen kan inkluderas iprocessen.  Vidare forskning: Undersöka beställningspunkt och prognosframtagning samthur dessa kan inkluderas i S&OP-processen.

Sales and Operations Planning (S&OP) is used as a tactical business process to balanceorganisations’ demand and supply. This is done through long-term planning of manufacturing and sales in comparison to the forecasted demand and resource capacity planning. S&OP link the corporate strategic plan to the day-to-day operation plans. Based on S&OP, a more advanced and mature model named Integrated Business Planning (IBP) has been developed. IBP have a stronger consideration of the financial perspectives of the outcomes in the processand increases the collaboration of the end-to-end supply chain. The case company; Nouryon, transitioned from S&OP processes to IBP in 2019. However, the organisation’s implemented model was unsatisfactorily received, therefore an initiative to redeploy and improve the Integrated Business Planning processes started. The purpose of this research is to analyse how the organisation’s IBP processes can be improved, by structuring and developing standardized processes. The Master Thesis project was conducted in collaboration with Business Planning managers and executives globally throughout the organisation. To achieve the purpose of the project, a literature review, interviews, observations, document collection and a questionnaire were executed at Nouryon’s Nordic Business Center. Nouryon’s Integrated Business Planning processes were mapped by collecting and analysing internal data.The current state was evaluated against the literature to identify any gaps from a theoretical perspective to fulfil the processes. The organisation’s current maturity level was evaluated by applying thematic content analysison the interviews, internal company document collection and outputs from the questionnaire. These were based on several research frameworks in S&OP maturity levels and Oliver Wight’s Class A Checklist for Business Excellence. Consequently, deriving improvements of how Nouryon could reach a higher maturity level. The results of the thesis project were presented and used in internal workshops together with global cross-functional teams. New and improved Integrated Business Planning processes were drafted in the workshop for the PMR meetings. The workshop for SMR is planned for a later date and will be conducted using a similar format. In conclusion, no theoretical standard framework for using IBP is available. Various literaturesources present theories on how organisations should form their processes, including a guideline on what topics should be covered in the IBP meetings. Nouryon can achieve a higher maturity level in its IBP processes, by addressing improvement suggestions related to the analysis of this project. Furthermore, the recommendations were collected, summarised, and categorised using an impact and effort matrix for efficient implementation.

電線電纜產業之個案研究 / The importance of supply chain management continues to grow as managers increasingly understand how effective supply chains enhance the ability to compete effectively in the market place. This paper presents a case study of a wire & cable manufacturing firm in China that undertakes its journey of supply chain management (SCM) transformation through Sales and Operations Planning (S&OP) project implementation. The aim was to provide a real-life case example of a supply chain improvement process as presented from a practitioner’s perspective. A supply chain division was just newly established in the case study company and its supply chain journey was still in its infancy, and that made the company’s transformation process become very challenging. Unlike a traditional case study report focusing on a single project implementation only, this paper describes the whole improvement cycle starting with underlying supply chain issues identification and prioritization throughout the processes of project selection and implementation. This study exemplifies how a company finalized and realized its supply chain strategic direction through a systematic approach. Supply-Chain Operations Reference (SCOR) model was used in the beginning to conduct a high-level assessment on supply chain opportunities and various brainstorming tools were applied in order to identify the issue with the greatest impact to the organization. Sales and Operations Planning or S&OP is another key element, and a thorough literature review supplemented with practical application is demonstrated in this paper. Little information technology application is presented. Instead, this case focuses more on change management and business process engineering.

Benefits of implementing Supply Chain Integration (SCI) are acknowledged in existing integration literature. Integration extending beyond functional silos and firm boundaries is expected to provide value for customers in terms of higher quality, improved service level, and reduced costs.In addition, internal integration allows business functions to align around a single company goal. This type of integration promotes value creation while decreasing redundancies and costs. Yet, regardless of the significant advances in research and practice, many organizations still experience difficulties not only to integrate activities with supply chain partners, but they also struggle to integrate activities within an organization, for example, through implementation of a sales and operations planning (S&OP) process. To tackle these challenges, organizations may need to reconsider why and how they integrate both internally and externally. However, the previous integration research provides only limited guidelines for how to carry out such evaluations. Many organizations experience difficulties in addressing the complexity related to integration and evaluation of activities internally and with SC partners. The lack of concrete guidelines for evaluation of SCI in theory is seen as one of the reasons for the still sporadic examples of successful SCI in practice. Thus, the overall purpose of this research is to increase understanding of external and internal integration in supply chains. To address the purpose, three studies (1-3) have been conducted. The study 1 highlighted the current status and several SCI challenges in academic literature and in practice. One of the major challenges relates to the absence of a systematic comprehensive approach for evaluation of internal and external integration. To contribute to closing of this gap, study 2 was conducted to develop a context based framework for evaluation of external integration. Finally, the subsequent study 3 aimed to develop a framework for evaluation of the S&OP process. Concerning the SCI challenges, this research contributes to previous integration literature by confirming some existing challenges but also by identifying additional challenges. Related to challenges of external integration, a set of contextual factors are identified which were observed to challenge the establishment of an appropriate level of external integration with SC partners. As a result a misfit occurs between the contextual factors and applied level of external integration. Additionally, reasons for the misfits were identified and discussed. Associated with the challenges of S&OP process, this thesis adds to existing fragmented literature on the S&OP process evaluation challenges by synthesizing and extending the existing knowledge. A framework has been developed which is founded on two key areas of process performance – S&OP process effectiveness and efficiency, and on various maturity levels of the process. Although several challenges were found for each maturity level, some challenges were observed occurring across more levels. Moreover, in this research, a context based framework for evaluation of external integration is proposed. The framework extends the previous SCI frameworks. It is founded on contextual factors which were considered by the studied cases when integrating with their SC partners. Furthermore, the factors were observed to promote establishment of an appropriate level of external integration. Each level consists of identified external integration activities. The thesis further contributes to the S&OP performance research by addressing the lack of process oriented frameworks for evaluation of the process performance. The proposed framework of measuring the S&OP process performance considers the five major steps of the process and their outputs as well as the output of the entire process. To reflect the process performance measures, the framework structures and defines effectiveness and efficiency measures and their relation to the process performance. The framework also conforms to the majority of the criteria for designing of appropriate performance measures. Finally, the major results of the thesis are synthesized and a framework is suggested of external integration and its effect on S&OP process performance. The framework considers the identified contextual factors, appropriate levels of external integration, and the S&OP performance measures the integration can have effect on. The thesis also discusses, alongside with the theoretical contributions, how the developed frameworks can support managers in evaluating their supply chain integration practices. Additionally, several opportunities for future research are outlined.

Le processus S&OP est souvent considéré comme un processus d'alignement de l'offre et de la demande dans les chaînes d'approvisionnement simples et linéaires, avec un seul marché et une seule usine. Les entreprises multinationales présentent aujourd'hui des configurations de chaînes d'approvisionnement plus complexes possédant des usines spécialisées qui desservent plusieurs marchés. Ce papier analyse comment les entreprises multinationales configurent leurs processus de gouvernance S&OP pour relier les usines et les marchés, ainsi que l'influence de cette gouvernance sur leur capacité à obtenir un alignement entre l'offre, la demande, et les plans financiers. Au travers d'entretiens menés avec des entreprises, une typologie est définie pour les modèles de gouvernance S&OP observés. Cette typologie suggère qu'un type de gouvernance S&OP exerçant une autorité, à la fois dans les usines et dans les marchés, conduit à des résultats S&OP plus probants. Un lien est également établi entre l'efficacité des S&OP et les mesures formelles d'alignement pour la planification financière. A partir de ceci, les éléments de Contrôle de Gestion sont précisés pour permettre la conceptualisation des S&OP en reconnaissant l'influence de la comptabilité sur la gouvernance du processus S&OP pour assurer la transparence et l'engagement multifonctionnel dans les contextes de la chaîne d'approvisionnement multinationale. Il en découle quatre règles normatives pour la réussite de la gouvernance et de l'alignement du processus S&OP dans un contexte de configuration de la chaîne d'approvisionnement multinationale. / S&OP is often seen as a process for alignment between supply and demand in simple, linear supply chains with one market and one factory. Multinational firms today have more complex supply chain configurations that have specialized factories serving multiple markets. This research explores how multinational companies configure their S&OP governance linking factories and markets and the influence this governance bas on their ability to obtain alignment between supply, demand and financial plans. Through company interviews, a typology for observed S&OP governance models is developed., and suggests that an S&OP governance type exerting authority simultaneously into both factories and markets leads to more successful S&OP outcomes. A link is also drawn between S&OP effectiveness and forma! policies for alignment with financial planning. From this, elements of Management Control are deployed as a framework to furthering S&OP conceptualization by recognizing the influence of accounting on S&OP governance in achieving transparency and multi-functional engagement in multinational supply chain contexts. The result is four normative rules for successful S&OP governance and alignment within a multinational supply chain configuration context.

Made available in DSpace on 2016-06-02T19:52:08Z (GMT). No. of bitstreams: 1 6208.pdf: 1335355 bytes, checksum: acf4c894954c916daa868e27d0287933 (MD5) Previous issue date: 2014-06-27 / Financiadora de Estudos e Projetos / In today's dynamic market scenario to develop skills for quick and assertive decision making is still one of the challenges faced by companies around the world. In order to assist managers to meet the demand in a competitive way, a new approach to integrated management of business processes has emerged in recent years the S&OP (Sales and Operations Planning). This approach encompasses the master production planning, demand planning and managing the flow of information, resulting in a unique planning to the company. Thus, the purpose of this research is to characterize the success factors for S&OP implementation in three companies that are in distinct S&OP maturity level. Firstly, a Literature Review was conducted about Sales and Operations Planning (S&OP), in order to identify relevant points in literature, for this research. For this porpouse, it was used the Systematic Literature Review principles. The empirical part of the research included the method of multi case study in which three organizations that have already deployed the S&OP, but are in different stages of maturity, were investigated in order to clarify different perspectives of the research problem and find common characteristics. After conducting semi-structured interviews, that were used as a research tool, it was used the technique of content analysis to survey the main features of the implementation of S&OP process. From the results, it was possible to develop a set of factors for companies wishing to deploy the process, in which the main determining factors of success were: the involvement of senior management, cross-functional integration, metrics and performance monitoring, information systems and understanding of the process or training. Conversely, the main barriers identified in the study included the culture of silos and inadequate technology and information systems. It is assumed that both external variables such as culture and local economy and internal variables, such as the production strategy adopted, can influence the process of S&OP, elements yet not explored by the literature about the subject. / No atual cenário de mercado, desenvolver habilidades para tomada de decisão rápida e assertiva é ainda um dos desafios enfrentados por empresas em todo o mundo. De modo a auxiliar gestores a atenderem a demanda de forma competitiva, uma nova abordagem de gestão integrada de processos de negócio emergiu nas últimas décadas- o S&OP (Sales and Operations Planning). Tal abordagem engloba o planejamento mestre de produção, planejamento de demanda e o gerenciando o fluxo de informações, resultando em um planejamento único para a empresa. O propósito desta pesquisa foi caracterizar os fatores de sucesso para a implantação de S&OP em três empresas que se encontram em fases de maturidade distintas de sua implementação. Primeiramente, conduziu-se uma revisão bibliográfica sobre o assunto em questão - Sales and Operations Planning (S&OP) - a fim de identificar na literatura pontos relevantes para a pesquisa. Para tanto, utilizou-se os princípios da Revisão Sistemática de Literatura. A parte empírica da pesquisa contemplou um estudo multicaso, no qual três organizações foram pesquisadas, a fim de explicitar diferentes perspectivas do problema de pesquisa e encontrar características em comum. A idéia era buscar empresas que já haviam implantado o S&OP, porém que se encontram em fases distintas de maturidade. Após a realização de entrevistas semiestruturadas, empregadas como instrumento de pesquisa, utilizou-se a técnica de Análise de Conteúdo para levantamento das principais características do processo de implantação do S&OP. Identificou-se um conjunto de fatores para empresas que desejem implantar o processo, a partir de fatores apontados como estratégicos para o sucesso do S&OP: a participação da alta gerência, integração interfuncional, métricas e monitoramento do desempenho, sistemas de informação e entendimento do processo ou treinamento. Dentre as principais barreiras encontradas estão: a cultura de silos e tecnologia e sistemas de informação inadequados. Observou-se que tanto variáveis externas, tais como cultura e economia local, quanto variáveis internas, como a estratégia de produção adotada influenciam a implantação do processo de S&OP, elementos ainda não explorados na literatura revisada sobre o assunto.

[pt] Uma quantidade crescente de pesquisas tem investigado o desenvolvimento de modelos de maturidade para a gestão das cadeias de suprimentos com referência especial ao processo de planejamento de vendas e operações (S&OP). Os modelos de maturidade representam etapas através das quais processos são definidos, implementados e melhorados. Metas e benefícios podem ser alcançados nos estágios de maturidade mais avançados do processo. Este estudo avalia o nível de maturidade do processo de S&OP no ambiente complexo de uma empresa da indústria de óleo e gás utilizando uma abordagem multimétodos. Procede a uma revisão sistemática da literatura e um estudo de caso único. Seleciona e aplica o modelo de maturidade de Grimson e Pike (2007) após a descrição do processo de S&OP da empresa através do framework de Thomé et al. (2012b), usando a triangulação entre a análise de documentos, elaboração e aplicação de um questionário e observação direta. Das cinco dimensões de maturidade, quatro (reuniões e colaboração, métricas, tecnologia da informação e integração dos planos de S&OP) encontram-se no Estágio 3 (S&OP padrão) do modelo de Grimson e Pike (2007) e uma dimensão (organização) encontra-se no Estágio 4 (S&OP avançado). Recomenda-se para avançar do Estágio 3 para o 4, ou eventualmente para o 5, a disseminação do processo para todos na empresa como ferramenta de maximização de lucros e avaliar os seguintes pontos: o envolvimento dos principais clientes no processo de previsão; a criação de um manual de S&OP; o estabelecimento de métrica de rentabilidade associada à métrica de eficácia do S&OP; a utilização de sistema integrado e otimizado vinculado ao Sistema de Negócios Integrados - SAP; e a implementação de um processo de planejamento integrado, contínuo e otimizado para demanda e fornecimento, de forma simultânea. Como contribuições práticas espera-se que a empresa possa passar de um estágio para o outro através dos aspectos críticos e pontos fortes identificados, principalmente das ações de melhorias sugeridas. Da mesma forma, espera-se a diminuição de lacunas entre a teoria e a prática atual em campo com estudos de processos de S&OP em ambientes complexos de multiprodutos na indústria de óleo e gás. Recomenda-se para trabalhos futuros a realização de pesquisas que avaliem a maturidade do S&OP em outros ambientes complexos de parceiros deste setor para reforçar a validade externa do estudo. / [en] An increasing number of research has been investigating the development of maturity models for supply chain management with special reference to the Sales and Operations Planning process (S&OP). Maturity models represent stages applied to define, implement and improve processes. Goals and benefits can be achieved at more advanced stages of process maturity. This study assesses the maturity level of the S&OP process in the complex environment of a company in the oil and gas industry through a multi-method approach. It carries out a systematic review of the literature and a single case study. After describing the company s S&OP process through Thomé et al. s (2012b) framework, the authors select and apply the Grimson and Pike s (2007) maturity model using a triangulation between document analysis, the development and application of a questionnaire, and direct observation. Among the five maturity dimensions, four (meetings and collaboration, measurements, information technology and S&OP plan integration) are in Stage three (standard S&OP) of Grimson and Pike s model and one dimension (organization) is in Stage four (Advanced S&OP). In order to advance from Stage three to four, or eventually to five, it is recommended the dissemination of the process to all the workers of the company as a tool for maximizing profits. Additionally, it is recommended to evaluate the following points: the involvement of the main customers in the forecasting process; the development of a S&OP guide; the establishment of profitability measurements associated with the S&OP effectiveness measurement; the use of an integrated and optimized system linked to SAP; and the simultaneous implementation of an integrated, continuous and optimized planning process for demand and supply. As practical contributions, it is expected that, by analysing the critical aspects and strengths identified and implementing the improvement actions suggested by this research, the company will be prepared to move to the next stage. Furthermore, the current research aims to narrow the gap between theory and current practice in the field with studies on S&OP processes in the multi-products complex environment of an oil and gas industry. For future work it is recommended to apply this methodology to assesses the maturity of S&OP in other complex environments in the oil and gas companies to strengthen the study s external validity.

The purpose of this thesis is to introduce a musical work of one of the world's most favorite composers of the 20th century - Sergej Prokofiev. Even though I would like to address all his pieces, given the extensiveness of his work and my profession as a pianist and a pedagogue, I decided to focus only on the pieces for solo piano. I detail each piano piece in a catalogue organized by opus number. My analysis focuses on compositions, eventually on cycles, which can be somehow beneficial to us. Beneficial, in this sense means exposure to pieces with variety of character, use of melody and eventually pieces from a various work periods. Another condition during a selection of pieces for my dissertation was various levels of difficulty. The majority of my thesis is dedicated to the piano sonatas. Although they are not very long, they belong to the piano masterpieces forever. Further, I mention less performed Etudes, Op. 2 and Visions fugitives, Op. 22, and on the other hand well known Suit from Romeo and Juliet, Op. 75. The music for children is represented in my analysis by one piece only - Children's Songs, Op. 65. Prokofiev wrote nearly 40 opuses for piano, which makes up almost a third of his work. That is a remarkable number and these pieces are worth interest.