“By now, you probably know the first question I am going to ask about the financial review subprocess,” Nolan says.

“現在，你可能知道第一個問題我想問財務審查的子過程，”諾蘭說。

“Who is the executive process owner for this subprocess?” Jim Simpson, the manufacturing director, replies.

“誰是這個子流程的負責人？” 生產總監吉姆辛普森回應道。

All heads turn toward Janis Novak, the controller. “I guess that would be me,” she says.

大家都轉向財務主管珍妮絲。“我想這將是我的，” 她說。

“And who is the logical person to be your financial review coordinator?” Nolan asks. “Remember, this person will most likely be involved in the demand review subprocess and the supply review subprocess.”

“誰是你的財務審查協調人？”諾蘭問?！坝涀?，這個人將最有可能參與需求審查進程和供應審查子流程?！?/p>

“Actually, I am fortunate,” Janis says. “I have a couple of very good candidates, but I would prefer not to name the individual now.” Ross has coached Mark to take definitive action whenever he sees an opportunity to move the process forward more quickly. “So when can we expect you to name the coordinator?” Mark asks.

“事實上，我很幸運，”珍妮斯說。“我有幾個非常好的候選人，但我現在不想點出這個人的名字。”羅斯已經給馬克交待過，每當他看到有機會更快地推進這一進程時，就采取決定性的行動?！澳敲次覀兪裁磿r候可以讓你指定協調員呢？”馬克問。

“I can make that decision by Tuesday of next week,” Janis responds.

下周二之前，我就能做決定了，珍妮絲說

“Are both of the individuals scheduled for the sales and operations planning class tomorrow and the next day?” Nolan asks.

“這個候選人是不是也會參加明天和接下來的銷售和計劃會議 ”諾蘭問。

“They are,” Janis replies.

是的

“Good,” says Nolan. “Now, Janis, I would like some help. Please describe what you think the financial review should look like.”

“很好，”諾蘭說，“珍妮絲，我本以為需要一些幫助，現在請你說說財務審查會是什么樣子 ？”

“I have a vision of how finance fits into the process,” says Janis. She tells the group that she has worked in companies that used a sales and operations planning process, although they did not call it that. However, the process and principles appear to be the same. The processes already existed in the companies when Janis joined the firms, and she played a role as part of the finance team.

珍妮斯說：“我對財務如何融入這一流程有一些想法?！彼嬖V該小組，她曾在使用銷售和運營計劃流程的公司工作過，盡管他們沒有這樣稱呼。然而，過程和原則似乎是相同的。當珍妮斯加入這些公司時，這些流程已經存在于公司中，她作為財務團隊的一員發揮了作用。

“Here is how I see it working at Universal Products,” Janis says. “The finance review subprocess coordinator will participate in the demand review and supply review meetings. If for some reason she does not directly participate, she must be in the communication loop to receive results from both reviews. I am using the word she because both of my candidates for the role are female,” Janis tells the Group.

“這就是我如何看待它在通用產品上的工作，”珍妮斯說?！柏攧諏彶樽恿鞒虆f調員將參加需求審查和供應審查會議。如果出于某種原因，她沒有直接參與，她必須在溝通循環中接受來自兩個審查的結果。我用“她”這個詞是因為我的兩位候選人都是女的。”

She goes on to explain that the coordinator makes sure that projected pricing issues are discussed and agreed upon in the demand review and that projected cost issues are discussed and reviewed in the supply review. She has the ability to question and challenge issues in both the demand and supply reviews, but will accurately represent the financial choices of both. She is not empowered to make decisions for demand or supply.

她接著解釋說，協調人確保在需求審查中討論和商定預計定價問題，并在供應審查中討論和審查預計成本問題。她有能力在需求和供應審查中質疑和挑戰問題，但將準確地代表兩者的財務選擇。她無權作出供求決策。

Nolan thinks this is a good time to get the group’s validation. “Is the group okay with what Janis just said?” he asks. Sam Wente, the sales director, says, “It sounds great to me!” “I like what I hear,” Jim Simpson, the manufacturing director, says. “So far, as Janis has described it, finance has not tried to dictate its answer to pricing and cost issues.” “Janis, go on, please,” Nolan commands.

諾蘭認為這是一個獲得小組認可的好時機?！靶〗M同意詹妮斯剛才說的話嗎？“他問。銷售總監薩姆·溫特說：“我聽起來很不錯！”“我喜歡我所聽到的，”生產主管吉姆·辛普森說?！暗侥壳盀橹?，正如珍妮斯所描述的那樣，財務部門還沒有試圖對定價和成本問題作出解釋?！薄罢淠菟?，請繼續講，”諾蘭命令道。

Janis tells the group that the finance review coordinator will keep her personally advised of any significant issues or major changes since the last sales and operations planning cycle. That way, Janis will know what is happening and will not be surprised by any of the plans, changes, or issues. The coordinator will be responsible for taking the quantitative output of the demand review and the supply review and generating the company projected proforma income statement, balance sheet, and cash flow analysis. She also will develop a month-by-month financial projection that demonstrates the effect of any changes to the plan.

珍妮斯告訴小組，財務審查協調員將親自告知自上次銷售和運營計劃周期以來的任何重大問題或重大變化。這樣，珍妮斯就會知道發生了什么，不會對任何計劃、變更或問題感到驚訝。協調人將負責進行需求審查和供應審查的定量輸出，并生成公司預計形式損益表、資產負債表和現金流分析。她還將制定一個月一個月的財務預測，以證明計劃的任何變化的影響。

 “What is the planning horizon for the financial projection?” Anita Cooper, the purchasing manager, asks. Before Janis can reply, Peter Newfeld, the product development/engineering director, speaks up. “I can see where you get revenues, cost of goods sold, and gross margin, but where do you get input for the SG&A?” he asks.

“財務預測的規劃范圍是什么？”采購經理安妮塔·庫珀問道。在珍妮斯回答之前，產品開發/工程總監皮特發言?！拔铱梢钥吹侥銖哪睦锏玫绞杖搿N售成本和毛利率，但是你從哪里得到SG&A的輸入呢？”他問。

 “Let me answer Anita’s question first,” Janis says. “The month-by-month projections would be for the full planning horizon. The projected pro formas will be summed by quarter and by fiscal year, but the data will cover the full planning horizon by month.”

“讓我先回答安妮塔的問題，”珍妮斯說。“逐月預測將針對整個規劃范圍。預計的預估值將按季度和財政年度進行匯總，但數據將按月涵蓋整個計劃范圍。”

Janis explains that there is an important issue to consider which Ross brought up earlier. The financial projections, the output from the sales and operations planning process, are the numbers that are used to communicate current expectations. One of finance’s responsibilities is to compare the current plan, or the reality today, against the annual business plan.

珍妮斯解釋說，有一個重要的課題是需要考慮羅斯早先提出的問題。財務預測，即銷售和運營計劃流程的輸出，是用來傳達當前預期的數字。財務部的職責之一是將當前的計劃或現實情況與年度業務計劃進行比較。

Gaps that should be discussed in the sales and operations planning meeting will surface in this comparison. These gaps often drive actions that will be reflected in the next sales and operations planning cycle.

在這個比較中，應該在銷售和運營計劃會議上討論的差距將浮出水面。這些差距往往會推動行動，這些行動將反映在下一個銷售和運營計劃周期中。

Janis turns to Peter. “Now to address your question,” she says. She explains that Universal Products has an approved SG&A plan from the annual plan and from the previous sales and operations planning process. If there are going to be changes to the basic SG&A plan or assumptions behind the plan, they will surface through the process.

珍妮斯轉向彼得?！艾F在來解決你的問題，”她說。她解釋說，環球產品在年度計劃和之前的銷售和運營計劃流程中都有一個經過批準的SG&A計劃。如果基本的SG&A計劃或計劃背后的假設發生變化，這些變化將在整個過程中浮出水面。

It is one of finance’s responsibilities to make sure that issues or changes surface. That is one of the reasons why finance participates in the pre-sales and operations planning subprocess reviews.

確保問題或變化浮出水面是財務部門的職責之一。這也是財務部門參與售前和運營計劃子流程審查的原因之一。

 “Say, for example,” Janis says, “that engineering finds it needs to allocate more resources for the support of existing products. This issue should surface, and finance must take that into consideration when developing the company proforma financials.”

“比如說，”珍妮斯說，“工程發現它需要分配更多的資源來支持現有的產品。這一問題應該浮出水面，財務部在制定公司形式財務報告時必須考慮到這一點。”

Mark wants to clarify what financial information will be communicated to corporate. “Will these be the same numbers you send to corporate?” he asks. “No, Mark, not yet,” Janis replies. “The numbers I present to corporate are what we as a team, with your approval, agree upon in the executive sales and operations planning meeting.”

馬克想搞清哪些財務信息將傳達給公司?！斑@些是你發送給公司的一樣的數字嗎？”他問?！安唬R克，還沒有，”珍妮斯回答。“我提供給公司的數字是我們作為一個團隊，在你的批準下，在執行銷售和運營計劃會議上商定的數字。”

Ray Guy, the final assembly manager, shifts in his chair. “Janis, sometimes the supply organization will be compelled to propose alternatives to meet changes in demand. The decision on those alternatives will be made in the executive sales and operations planning meeting, and they will clearly affect the financial plan. Since you are developing the pro forma before the sales and operations planning meeting, how will you deal with the financial impact of the proposed alternatives?”

總裝經理雷·蓋伊在他的椅子上轉來轉去。“珍妮斯，有時供應組織會被迫提出替代方案，以滿足需求的變化。有關這些備選方案的決定將在執行銷售和運營計劃會議上作出，它們將明顯影響財務計劃。既然您是在銷售和運營計劃會議之前制定形式，那么您將如何處理擬議備選方案的財務影響？”

“Mark takes a moment to look around the room. Nolan is standing next to where Ross is seated. Ross catches Mark’s eye and smiles because of what is happening. The team is developing ownership and understanding simultaneously. The high-level framework for the sales and operations planning process is being defined by the staff.

馬克花了點時間環顧房間。諾蘭站在羅斯坐的旁邊。羅斯捕捉到了馬克的眼神，為正在發生的事情而微笑。團隊正在同時開發所有權和理解能力。銷售和運營計劃流程的高級框架由員工定義。

Janis clearly has the floor, and the team is engaged in the discussion. “You bring up an important point, Ray,” she says. She tells the group that in one of the companies where she previously worked, the chief financial officer attempted to put precision into the projections. This created a great amount of work and did not allow for easy handling of alternatives.

珍妮斯顯然有發言權，團隊也參與了討論?！澳闾岢隽艘粋€重要的觀點，雷，”她說。她告訴該集團，在她以前工作過的一家公司，首席財務官試圖將精確性納入預測。這創造了大量的工作，不允許輕易處理替代品。

“I thought the time expended was wasteful,” Janis comments, “since we started with a forecast of demand that was less than precise. Adding precision at the end of the process did not make sense to me.”

“我認為花費的時間是浪費的，”珍妮斯評論道，“因為我們從一個不太精確的需求預測開始。在過程結束時增加精度對我來說沒有意義。”

Janis explains that in the other company where she previously worked, rough cut financials were developed as part of the sales and operations planning process. The finance team spent more time on analyzing the financial effects of the different proposed alternatives. In essence, “what if” simulations were developed for the different alternatives.

珍妮斯解釋說，在她之前工作的另一家公司，粗略的財務數據是作為銷售和運營計劃流程的一部分開發的。財務團隊花了更多的時間分析不同備選方案的財務效果。本質上，“假設”模擬是為不同的選擇而開發的。

“I believe the first company was tied into a mentality of legal financial accounting, whereas the second company had a much better understanding of management accounting,” Janis comments.

珍妮斯評論道：“我認為第一家公司與合法的財務會計思想緊密相連，而第二家公司對管理會計有了更深入的了解?！?/p>

“How did you interface with the general manager?” Mark asks. Janis tells Mark that the results of the financial simulations were available as part of an information package communicated to the general manager and other participants prior to the executive sales and operations planning meeting. The analysis included a comparison of each alternative against the annual plan previously submitted to corporate. This information helped the general manager and other executives in the decision-making and authorization process.

“你和總經理如何交流工作？”馬克問，珍妮斯告訴馬克，財務模擬的結果作為信息包的一部分提供給總經理和其他參與者，然后在執行銷售和運營計劃會議之前進行溝通。分析包括將每個備選方案與之前提交給公司的年度計劃進行比較。這些信息有助于總經理和其他高級管理人員進行決策和授權。

“I would like to make another point,” Janis says. “Sales and operations planning is an authorization process. The discipline, as we used it, was to authorize resources for budget changes through the sales and operations planning process.” She explains that the executive team did not approve a plan without authorizing the necessary resources to achieve it. This is what Ross and Nolan have referred to as “only approving realistic plans.” Picking up on comments from Ross and Nolan about boundary setting, Janis adds that the amount of resources approved became a boundary within which to operate.

“我想再說一點，”珍妮斯說?！颁N售和運營計劃是一個授權過程。我們使用的規則是通過銷售和運營計劃流程授權資源用于預算變更。”她解釋說，執行團隊沒有授權必要的資源來實現計劃，就沒有批準計劃。這就是羅斯和諾蘭所說的“只批準現實的計劃”。根據羅斯和諾蘭關于邊界設置的評論，珍妮斯補充說，批準的資源數量成為了運營的邊界。

Peter grins at Janis. “How do you know so much about sales and operations planning?” he asks.

皮特笑著說“你怎么知道的這么多”

“I was the financial review coordinator at both companies. I learned through experience,” Janis replies.

我曾經是財務審查協調員在兩個公司，我通過經驗學習到的、珍妮絲回答

“And does the process really work?” Sam Wente asks.

這個流程真的管用嗎，山姆問

“Oh, yes!” Janis exclaims. “I was surprised that we didn’t have a similar process at Universal Products. I don’t believe sales and operations planning is an option. I believe it is something we must do and do well!”

“管用，當然管用??！”珍妮斯驚訝地回答?！拔液荏@訝，我們在通用產品公司上沒有類似的流程。我不認為銷售和運營計劃是一種選擇。我相信這是我們必須做的事情，我們必須做好！”

“Is there a financial review meeting?” Justin Roberts, the marketing manager, Asks. 

“那兩家公司都會有財務審查會議嗎？” 市場經理賈斯汀問 

Janis responds that in the first company where she worked, there was no meeting. It was just an exercise in cranking out and communicating the numbers. In the second company, a brief meeting was conducted after the financial simulations were completed. The result of the financial review meeting was often a specific recommendation developed from the alternative plans.

珍妮斯回應說，在她工作的第一家公司，沒有會議。這只是一個練習，在湊數和溝通的數字。在第二家公司，在完成財務模擬后進行了一次簡短的會議。財務審查會議的結果通常是根據備選計劃提出的具體建議。

Ross stands to comment on what Janis has just said. He explains that in the sales and operations planning model developed by the Oliver Wight group, which he showed earlier (Figure 24), this is the reconciliation step or the fourth step in the process.

羅斯站著對珍妮斯剛剛說的話發表評論。他解釋說，在奧利弗，懷特集團開發的銷售和運營計劃模型中（如圖24所示），這是協調步驟或流程中的第四步。

Janis continues with her discussion. The financial review meeting participants included the demand planner, the supply planner, the financial coordinator, and the controller. Others, including the general manager, were invited. They attended from time to time when there were critical financial issues.

珍妮斯繼續她的討論。財務審查會議的參與者包括需求計劃員、供應計劃員、財務協調員和財務總監。其他人，包括總經理，也被邀請了。他們在有重大財務問題時不時出席。

Generally, these other executives did not find it necessary to attend. They were kept well informed during the subprocess reviews and with the information package that was distributed prior to the executive sales and operations planning Meeting.

一般來說，這些其他高管認為沒有必要參加。在子流程審查期間以及在執行銷售和運營計劃會議之前分發的信息包中，他們得到了充分的通知。

Mark smiles approvingly at Janis. He is impressed with her knowledge of the process. He will have a valuable resource during the implementation. He also knows that he needs to select a sales and operations planning coordinator, and he is strongly leaning toward appointing Janis.

馬克對珍妮斯贊許地微笑。她對這個過程的了解給他留下了深刻的印象。在實施過程中，他將擁有寶貴的資源。他還知道他需要選擇一名銷售和運營計劃協調員，而且他非常傾向于任命珍妮斯。

Nolan walks to the front of the room. “Well, Janis, thank you for giving my presentation. Let me just show a couple of examples of the financial information that can support the sales and operations planning process.” He shows the group two more graphs (Figures 26 and 27).

諾蘭走到房間的前面?！昂冒?，珍妮斯，謝謝你的講述。我來舉幾個財務信息的例子，這些信息可以支持銷售和運營計劃流程。”他向小組展示了另外兩個圖表（圖26和27）。

“Does anyone have any other questions or comments?” Nolan asks while the group studies the examples. “If not, then let’s take a ten-minute break,” he says. “And for planning purposes, it looks like we will be running closer to a 6:30 finish.”

“有人有其他問題或意見嗎？”諾蘭在小組研案例的時候問，“如果沒有，那我們休息十分鐘，”他說。“出于計劃的目的，看來我們將接近6:30的完成時間?！?/p>

Mark approaches Janis during the break. “I am so pleased and impressed,” he says. “I didn’t know you had this level of knowledge about the process.” “Thanks, Mark,” Janis replies. “I have good knowledge of the financial part, but am not as strong in understanding the entire process,” she explains. “I did not implement the process, nor did I actually participate in the executive sales and operations planning meeting. I know little about demand planning or supply planning, but I do know my part in the process.”

休息時馬克走近珍妮斯。他說：“我很高興，也印象深刻?！薄拔也恢滥銓@個過程有這樣的了解?！薄爸x謝，馬克，”賈尼斯回答。她解釋說：“我對財務部分有很好的了解，但對整個過程的理解不夠強?！薄拔覜]有實施該流程，也沒有實際參加銷售和運營計劃執行會議。我對需求計劃或供應計劃知之甚少，但我確實知道自己在這一過程中所扮演的角色?！?/p>

“Don’t sell yourself short,” Mark replies. “You know more about the process than the rest of us.”

“別這么說，你知道的比我們都多，”馬克說

Janis excuses herself, leaving Mark alone. Ross taps Mark on the shoulder. “We’ll be addressing the executive sales and operations planning meeting next,” Ross says. “Remember, that’s your meeting. Be sure to allow questions or issues that you feel are important to surface in the discussion. Also, be prepared to name your sales and operations planning coordinator or tell your staff when you will announce your selection.”

珍妮斯告退，留下馬克一個人。羅斯輕拍馬克的肩膀?！拔覀儗⒃谙乱淮螆绦袖N售和運營計劃會議上發言，”羅斯說?！坝涀?，這是你的會議。一定要讓你覺得重要的問題或問題在討論中呈出來。另外，請準備好說出你的銷售和運營計劃協調員，或者告訴你的員工你將在何時宣布你的選擇?！?/p>

“What do you think about Janis being the coordinator?” Mark asks. “I think that would be a great choice from a knowledge point of view,” Ross replies. “However, you need to be comfortable that she has the proper chemistry with the rest of the team. From my observations, it doesn’t appear that chemistry will be a problem, but we will make sure that your team members provide input on candidates before you name the specific individual.”  Mark does not look entirely satisfied with Ross’s answer. “Mark, there is no right answer as to who should be your sales and operations planning coordinator,” Ross explains. “In many companies, the coordinator may be on the demand side of the business. Some will come from the supply side, and others will come from finance. The choice is really up to the general manager. The coordinator needs to be someone who is reliable and whose judgment you trust.”

“你覺得珍妮斯作為協調員怎么樣？”馬克問?！皬睦碚摰慕嵌葋砜矗艺J為這將是一個很好的選擇，”羅斯回答說?！暗牵阈枰獙λc團隊其他成員的化學反應感到滿意。根據我的觀察，似乎化學不會是一個問題，但我們會確保你的團隊成員在你指定具體的個人之前提供候選人的信息?！薄榜R克，關于誰應該是你的銷售和運營計劃協調員，沒有正確的答案，”羅斯解釋說?！霸谠S多公司中，協調員可能是業務的需求方。一些來自供應方面，另一些來自金融。這個選擇真的取決于總經理。協調人需要是一個可靠的人，你信任他的判斷。