Economic volatility over the past several years has been illustrated by the highly unstable customer demand, raw material, fuel, and commodity prices. Most recently, it has intensified because of the global economic recession that began unfolding a few months ago. Sales and Operations Planning (S&OP) is the key integrated process that the supply chain organization (specifically the VP of Supply Chain) can leverage to achieve visibility and transformation across the entire organization and the value chain. The following study highlights the result of over 220 companies participating in a survey on S&OP related initiatives. The goal of this study is to compare and contrast the viewpoints of supply chain and finance organizations relating to S&OP processes.