The collection of processes associated with developing a projection of the realizable throughput and revenue for current and future periods. This is generally based on the comparison of projected demand ("the forecast") and available resources. Available resources include inventories and commitments from suppliers, factories and other parties. The supply chain operations plan should recognize the constraints and opportunities from: Certain supply chains may not operate Make processes and therefore may not require a (Make) Production Plan. Alternative names include: Sales & Operations Planning* (S&OP), Government agencies generally refer to the Budget (instead of the Plan).