Leaders from finance, sales, marketing, operations, materials, product management, and human resources meet to collaborate and compare the forecasts to the demand and supply plans, then consider the financial impact of the plans. Evaluate the gap between SOP and budget. Discuss the options to resolve the imbalances for the better working of the plan. 

• Review and discuss implications of demand/supply imbalances

• Review gaps between SOP and budget and last plan

• Orchestrates discussion

• Prepare issues for Senior Management review