S&OP Horizons In the table provided below, on the left-hand side, you can see some key decisions that are taken by the management while planning for sales and operations. On the right-hand side, the planning horizon (strategic, tactical or operational) is given. Match each decision with the correct planning horizon. Sl. No. Decisions Planning Horizon 1 Operating a beverage manufacturing plant in two shifts instead of three due to reduced demand during winter P Strategic 2 Relocating the engine manufacturing plant from Gujarat to Maharashtra Q Tactical 3 Offering voluntary retirement to 10% of the office staff within one year R Operational 1-Q, 2-P, 3-R 1-P, 2-Q, 3-R 1-R, 2-Q, 3-P 1-R, 2-P, 3