How we love our information systems, our management theories, our best-laid plans. And how often they fail us. It reminds me of what the playwright and novelist Samuel Beckett once said about his work. "Each time one thinks one starts fresh, new," he mused. "Yet each time one reaches the same impasse. There are many ways to begin, many roads to it, but always the same impasse at the end."

Analyst Insight: Economic challenges have kept sales and operations planning at the forefront of the supply chain executive's mind. Research has successfully identified the financial benefits that S&OP and integrated business planning (IBP) bring to the table: for example, the Aberdeen Group points to best-in-class companies and the two- to six-times benefits they gained in several key metrics, especially gross margin, in comparison with other companies that did not employ S&OP. Nari Viswanathan, vice president, solutions architecture, Steelwedge Software