The major inputs from Finance/Executive/Strategy to the S&OP process are: a. Tracking planned vs actual output performance of capital equipment b. Stating the types of customers for marketing & sales to pursue and therefore, where the sales forecasting process should be focused c. Corporate and related operational differentiation strategy influencing the Customer Order Decoupling Point (CODP) d. Translation of capital budget expenditures to production output needs to meet shareholder expectations e. c & d f. a, b, c, & d