"S&OP" stands for "Sales and Operations Planning". As a central component of supply chain management, S&OP helps to avoid bottlenecks, optimize stock levels and improve the company's ability to react to changing market conditions. S&OP also enables better coordination between the different functional areas of a company.
S&OP processes often include these steps: data collection and analysis, sales planning, operations planning, coordination and consensus building, and the implementation of agreed plans regarding to operational realities.