In recent conversations with Gartner about S&OP and IBP, I was pointed to this blog that was written by Pia Orup Lund (one of their supply chain analysts).

It's an interesting "challenger" article that supposedly sets the tone for the fact that the complexity of organizations and their need to adapt more rapidly, cannot easily be managed by traditional processes (even if they are somewhat mature). I believe this type of storyline starts to orient the conversation towards more advanced forms of supply chain management (e.g. Integrated Business Planning).

What is clear is that all companies must continue to push innovation in their internal processes; whether to start an evolution or continue an existing transformation. What should the end point be? That would seem to be still a little unclear but look for some of our thoughts in early January!

https://blogs.gartner.com/power-of-the-profession-blog/the-break-up-sop-we-need-to-talk/