What Is Integrated Business Planning? An Essential Guide

Think of modern integrated business planning, or IBP, as a mashup of supply chain optimization, financial planning and analysis (FP&A), and operational best practices, powered by a companywide culture that’s all about delivering the speed, savings, and responsiveness today’s consumers demand while managing risk.

Note that IBP as a fuzzy, buzzword-laden process methodology has been around for years. It’s usually implemented by expensive consultants in sprawling, global corporations that know they need to unify siloed sales, supply, financial, and operational resources—before more nimble competitors relegate them to the former Fortune 500 list.

We’re here to argue that IBP deserves a second look for any company that wants to maximize profits and minimize the risks associated with growth. No six-figure consultant required.

What Is Integrated Business Planning?

IBP is a process for aligning a company’s business goals with its finance, supply chain, product development, marketing, and other operational functions. Think parts suppliers that work with automakers and need to constantly retool to accommodate design changes, or food producers operating on razor-thin margins that must manage both uncertain supply chains and fickle customer tastes.

Lag, and a competitor is standing by to take that business. Move quickly but in a disjointed manner, and you may keep customers but at the expense of higher cost of goods sold (COGS) and lower profitability.

For example, an auto parts manufacturer experiencing a sudden demand surge could be caught off-guard without integrated planning, eventually missing out on revenue opportunities and disappointing customers. With IBP, the company integrates supply chain planning, financial planning, and demand data to quickly adjust its inventory, production, and logistics strategies to capitalize on the opportunity. Thanks to real-time businesswide data, decision-makers across key functions can work together to reallocate resources and devise plans that preserve customer satisfaction while maximizing revenue.

Key Takeaways

• In a company that embraces IBP, purchasing, production, inventory, sales, marketing, and finance are directly connected rather than operating in silos.
• A key IBP benefit is that materials are bought at the right price, at the right time, and in just the right quantity to fulfill market demand.
• Successful IBP delivers closer collaboration, shared data, and greater trust among departments, leading to improved decision-making.
• IBP may require significant cultural change and is unlikely to be successful without clear commitment from the executive team.

Integrated Business Planning Explained

Many organizations mistake IBP for a supply-chain-centric exercise. While linking supply chain planning with other departments, from sales and operations through finance, is important, that’s just one element.

IBP aligns business goals and financial targets with decisions and execution across the entire business.

There is some overlap with financial planning and analysis (FP&A). However, a crucial element of IBP is that it integrates financials with operations. Because an IBP initiative gathers data from across the enterprise, companies get better at predictive analysis. When purchasing forecasts a parts shortage, for example, supply and operations can coordinate a solution before customers are affected.

IBP can also help leaders balance long-term strategy with day-to-day operations through its structured, cyclical process. Teams regularly gather data, beginning with market research and strategic planning. This data informs R&D, which informs demand planning and profitability analysis, which, in turn, supports supply chain optimization and ultimately sales execution. Cross-functional teams meet to review performance, adjusting tactics as needed to keep goals on track. When issues arise—supply chain disruptions or shifting customer demand, for instance—this integrated, iterative approach allows leaders to quickly determine the best response: Should they find alternate suppliers? Adjust production schedules? Revise revenue forecasts? Because all functions are connected and meet regularly, these decisions can be made faster, with full visibility into their cross-functional impact.

In other words, IBP isn’t a one-and-done exercise; the objective is to keep the entire business on the same page, at all times.

The Components of Integrated Business Planning

IBP looks different across companies and industries, but there are several universally applicable components. Understanding these elements, both individually and how they inform one another, is essential to aligning business functions, eliminating data and communication silos, and developing a unified business strategy.

• Demand planning: Uses historical data, market trends, and sales insights to predict customer demand. It helps the business prepare inventory and production capabilities to meet anticipated needs, warding off stockouts and overstocking while keeping customers satisfied.
• Supply chain planning: Determines the optimal network of suppliers, manufacturing locations, and distribution centers to fulfill demand forecasts cost-effectively. It includes selecting suppliers, deciding which facilities produce which products, and designing logistics routes to minimize transportation costs and delivery times.
• Financial planning: Aligns operational plans with financial goals to improve profitability and liquidity. It includes budgeting, revenue forecasting, and cash flow management to support the financial viability of strategic initiatives.
• Scenario planning: Models and evaluates “what-if” situations (e.g., supply chain disruptions, market shifts) to develop contingency plans, increase response speed and agility, and mitigate the impact of risks.
• Data analytics: Combines information from business systems like ERP, inventory management, and customer databases to uncover actionable insights. Advanced analytics help companies spot operational problems early, improve forecasting accuracy, and make more informed decisions across all departments.
• Research and development: Aligns product development with external market demands and internal capacity constraints. With the aid of IBP, businesses can make sure that new products or services are cost-effective, feasible to produce, and aligned with business strategy.
• Communication and collaboration: Breaks down silos between departments to improve cross-functional alignment. Teams can agree on shared objectives and coordinate their plans and execution more effectively.
• Continuous monitoring: Tracks relevant KPIs (e.g., revenue, profitability, inventory turnover, cost of goods sold) in real time to measure performance and identify deviations from original plans. It enables businesses to adapt quickly and continually improve operations.

These components work in continuous feedback loops. For instance, demand planning informs supply chain decisions, which impact financial planning, which may trigger scenario planning to evaluate alternatives. Data analytics flows through all components, while communication and collaboration keeps all functions on the same page. Continuous monitoring then feeds back into demand planning to generate an ongoing cycle of refinement.

Why Is Integrated Business Planning Important?

Because IBP promotes greater alignment, more informed decisions, and increased businesswide visibility, companies that adopt IBP can realize a number of practical benefits, from more responsive customer service and demand fulfillment to shorter time to market for new products and greater profitability.

Consider a consumer electronics manufacturer that launches a marketing campaign for its new smart device. The ad goes viral, causing sales to surge overnight. Without IBP, the company might face stockouts because supply chain planners lack real-time demand data to order enough components. Meanwhile, finance teams might miss revenue targets due to outdated forecasts.

With a successful IBP strategy in place, the company can analyze social media activity alongside historical sales data to adjust demand forecasts. Because the entire business is immediately aware of the surge in demand—and aligned on the goal of capitalizing on the opportunity—procurement teams can activate supplier contracts to expedite the shipment of additional components. Meanwhile, supply chain teams can use the up-to-date information they have to adjust logistics plans so they can meet increased needs based on regional demand patterns. At the same time, finance teams can reallocate budgets to support increased production.

Greater Alignment

When a company implements IBP, executives agree on three things:

• What are our corporate goals?
• What does success look like for each?
• How will I and my team contribute to and be held accountable for these outcomes?

These goals are grouped into four areas: industry-focused, operations, financial, and sales. The management team reviews all goals to make sure they align with strategy and are both actionable and achievable. Importantly, every manager is accountable for every goal, not just those that fall within their purviews.

Let’s consider how this alignment could work for a hypothetical agricultural robotics manufacturer:

• Industry-focused goal: Offer the most innovative picking robots in the agricultural industry. R&D’s innovation efforts must align with the sales team’s market feedback and finance team’s investment constraints.
• Financial goal: Diversify revenue streams by adding maintenance services. Despite being a financial goal, it requires R&D to build sensors into products, operations to design service-friendly robots, and sales to bundle maintenance contracts. All departments are working toward the same revenue objective.
• Operational goal: Lower COGS by 10% while improving customer satisfaction. Cost reduction efforts must align with quality standards that sales promises customers, as well as the innovation goals that R&D pursues.
• Sales goal: Acquire 10 new customers with bundled maintenance contracts. Sales targets align with the financial diversification goal and require operational capability to deliver promised maintenance services.

More Informed Decisions and Actions

With IBP, functions focus less on individual departmental needs and instead make decisions through the lens of companywide goals. This requires collecting and analyzing real-time data across the organization, often necessitating investment in ERP and analytics software. The payoff is faster, more informed decision-making based on complete information.

For example, when the agricultural picking company’s sales team sees strong demand in a new region, they can immediately access production capacity data, supplier lead times, and financial projections to determine whether to pursue the opportunity. Rather than making decisions in isolation, they have visibility into how their choice affects manufacturing, supply chain, and cash flow—prompting better decisions that benefit the entire business.

Greater Visibility

By design, IBP offers greater transparency into what’s happening across the business. Typically, all department heads take part in regular business reviews to assess progress toward company objectives, often monthly. The strategic plan is available to all staff members, and quarterly all-hands meetings gather ideas and walk through KPIs.

For the agricultural picking company, this visibility means the R&D team can see how their sensor development directly impacts maintenance revenue targets, while the sales team understands how their regional expansion affects production capacity. Everyone has access to the same dashboards showing customer satisfaction scores, production efficiency, and financial performance.

This transparency creates four key signs that IBP is working effectively:

1. All stakeholders buy in to corporate goals: Everyone understands and agrees on what the business wants to achieve and how it will get there. Each function has clear responsibilities in the pursuit of these goals.
2. Business decisions are based on data: Integrating financial insight into product, demand, and supply chain decision-making is key, as is selecting the right KPIs to monitor effectiveness.
3. Choices are tied to agreed-on outcomes: Every department is responsible for providing accurate numbers and projections, so there’s less risk that the CFO and finance team are left holding the bag if revenues fall short.
4. The culture embraces cross-functional collaboration: IBP should foster greater openness and trust—and result in more engaged and empowered employees.

What Is the Difference Between S&OP and IBP?

Oliver Wight developed the sales and operations planning (S&OP) process in the 1980s as a methodology to help clients balance supply-and-demand volume. Over time, the process evolved to integrate financials, inventory, and new-product introductions. By the late 1990s, Wight renamed S&OP as “integrated business planning” to reflect the broader goal of integrating all business functions behind one plan.

The key differences between IBP and S&OP are scope and approach. S&OP has largely become the domain of supply chain and logistics specialists, particularly those involved in supply-and-demand balancing and planning. It’s execution-focused and follows a more traditional budgeting process.

IBP takes a more cross-functional and holistic approach, weaving business goals through every function rather than just operations. It takes on more of a “living” financial plan that leverages a range of KPIs to support ongoing budgeting.

IBP may include S&OP processes, but S&OP does not involve all IBP processes.

6 Steps in the Integrated Business Planning Process

While different companies are likely to use different frameworks to implement IBP, there are six steps common to most IBP efforts. Following this structured approach can help a business align its day-to-day operations with its strategic goals—while promoting the flexibility required to succeed in dynamic markets.

1. Identify existing constraints: Most companies are dealing with inefficiencies, growth barriers, or adaptability limitations. Is it a lack of growth or profitability? Is the product portfolio too complex? Has the business lost competitiveness in its space? A manufacturer might, for example, pinpoint overreliance on a particular customer as a constraint to growth.
2. Get leadership and employee buy-in: Unless everyone is committed to IBP, success will be elusive. Executive support is necessary to adequately fund IBP implementation. It’s also important to get employees engaged so they are committed to the new processes required of IBP. Formal employee engagement programs can go a long way toward keeping workers invested in the success of the business (and actively working to meet strategic goals).
3. Set up a tiger team: IBP success comes from tight coordination, constant communication, and accountability for KPIs. It’s a cultural shift that will take time to propagate throughout the business. Forming a dedicated cross-functional “tiger team” with representatives from sales, finance, supply chain, and operations can help jump-start collaboration, resolve conflicts, safeguard data integration, and maintain alignment with business objectives
4. Establish a project/product prioritization process: IBP takes discipline. Only projects that forward the company’s strategic goals get resources. Same for products. That might mean sunsetting a line that’s still selling but lacks growth potential. All managers who require resources or have a product or service launch idea should fill out a cost-benefit analysis template that is designed to reveal whether expected benefits and costs align with goals. Leadership should then prioritize using this process.
5. Integrate financial and operational data: Unifying financial projections requires connecting operational metrics (such as production volumes) to revenue targets and cost structures. Finance, for instance, needs to sit in on product planning, supply chain optimization, and sales strategy meetings. Choose a finance team member well-versed in FP&A functions. FP&A professionals inform major decisions made by the executive team and collect and analyze financial data from across the organization to create reports that reveal whether goals are being met—and if not, why not? How do we fix the problem? For smaller firms that lack a dedicated FP&A staffer, consider using an accounting team member who knows the business and has an aptitude for data collection and number-crunching.
6. Adopt technology and tools to support IBP: If the forecasting process is seen as a quarterly or annual exercise imposed by finance and yielding little benefit to departments, IBP can’t succeed. Companies with static, point-in-time budgets need to adopt rolling forecasts to make sure the business stays on track. And finance teams need to be able to easily access the data they need from each operational area. Both rolling forecasts and better use of data require technology and a commitment to transparency. Monitoring KPIs (such as forecast accuracy, inventory turnover, and profit margin targets) and implementing feedback loops enables continuous improvement and adaptability to changing conditions.

How IBP Works

To better understand how IBP works, it’s best to take a deeper dive into what it can look like in a typical business environment.

1. Product management review kicks off the process: This would take place on a monthly basis and include all the elements of product portfolio management. A cross-functional team will review the status of all of product-related projects: Are they on track? Have we identified new risks and opportunities? Are the most high-value products or services prioritized? The goals are to keep the product portfolio aligned with business goals and to make sure raw materials and manufacturing floor capacity are lined up and ready to go. Product managers will make revisions as needed and publish an updated master plan, along with the resources required to deliver any changes.
2. Demand planning keeps it moving: This is a cross-functional process that helps businesses meet customer demand for products while minimizing excess inventory and avoiding supply chain disruptions. Demand planning can increase profitability and customer satisfaction and lead to efficiency gains. A team including members of sales, marketing, and finance gathers to determine whether they’re targeting the right markets, the right way. They build an optimized demand plan. Relevant KPIs include sales forecast accuracy, inventory turns, fill rates, and order fulfillment lead times.
3. Supply planning steps in: At this point, supply chain experts work out the optimal way to meet projected demand in a cost-effective way. The key is to have visibility into complex supply chains; a formal supply chain visibility (SCV) project helps spot and fix weaknesses, such as inventory shortfalls or order fulfillment issues, before they become major problems. Lower COGS is the north star.
4. A reconciliation team integrates planning: This team brings together the initial product, demand, and supply plans and consolidates them into one holistic business plan based on a 24- or 36-month projection. For iterative updates, teams highlight material changes. Decisions that could not be made by individual teams are prepared for executive review.
5. The executive team resolves any conflicts: At this point, they roll the updated plan out to the entire company.

5 Tips to Succeed at Integrated Business Planning

Implementing IBP has clear benefits, but adoption is challenging. Organizational complexity, cultural resistance, and technical issues can stand in the way of success. Specifically, lack of executive commitment, data and organizational silos, a bias for short-term thinking, and lack of IBP process maturity can be significant hurdles. Fortunately, there are some best practices that can help make the process worthwhile.

1. Sell IBP as a way to bring order from chaos: For example, large companies, especially those that have engaged in a number of mergers and acquisitions, may have thousands of SKUs and product codes. One major manufacturer Oliver Wight worked with used IBP to whittle 120,000 item numbers down to about 10,000 and reduce inventories by 50% while improving on-time, in-full delivery by up to 20%. For a smaller company, IBP can prevent ever getting in a situation where it needs to slash 90% of SKUs.
2. Adopt a continuous improvement mindset: All parts of any production or service system, particularly people, are interconnected, inform one another, and are mutually dependent on generating successful outcomes. This practice of Kaizen, a Japanese term meaning “change for the better,” is designed to continuously improve operations and involve all employees, from assembly line workers to the CEO. It’s a way to reinforce IBP.
3. Get buy-in from the top: IBP requires C-level support and sponsorship to create the cross-functional alignment and accountability needed to prevent slipping back into siloed planning. It can’t be seen as a supply chain process or delegated to lower-level staff, but rather treated as an enterprisewide initiative. With buy-in from the CEO and other key executives (like the CFO and CIO), it becomes easier to dedicate resources required to make IBP work. Resources include technologies such as ERP, enterprise performance management (EPM), supply chain management, and finance software that can create a single source of truth upon which to base IBP processes and decision-making.
4. Apply risk management principles: It’s not a matter of if, but when, disruptions (large and small) will happen. It’s essential to invest in scenario planning and what-if analyses to model operational risk—like overdependence on one market. It can be beneficial to assign your tiger team a secondary function as a crisis management strike force.
5. Don’t forget HR: Labor is likely your company’s biggest operating expense, so be sure that it’s working for your IBP effort, not against it. HR partners can identify traits in applicants—like team players who are data driven and comfortable with transparency—that can help predict whether they will be contributors to IBP success. They can also play a significant role in setting up the ongoing training required for long-term IBP success.

Benefits of Integrated Business Planning

While adopting—and maintaining—IBP requires significant investments of time, budget, and resources, the practice can deliver substantial benefits that typically outweigh implementation challenges and ongoing costs. Key benefits include:

• Increased revenue: Accurate demand planning and synchronized forecasting improve order fulfillment while reducing excess inventory. Cross-functional collaboration keeps pricing and promotions aligned with market demand to increase revenue opportunities.
• More accurate forecasts: Integrating real-time data from sales, supply chain, and finance—often using advanced analytics—can help companies refine their forecasts. By analyzing market trends, promotions, and historical data, for instance, leaders can build more effective inventory, production, and marketing plans. Unified data also enables scenario planning to anticipate and respond to disruptions.
• Improved order delivery: IBP aligns inventory, production, and logistics planning, thereby reducing errors in order fulfillment. Better forecasting and real-time data can also minimize stockouts and order delays, improving metrics like on-time deliveries and invoice accuracy.
• Empowered decision-making: Integrating and unifying data and facilitating greater cross-functional collaboration breaks down barriers between functions. This promotes faster, data-informed, and consensus-driven decisions tied to financial and business outcomes.
• Real-time insights: Once companies have instituted rolling forecasts and integrated systems, finance teams, for instance, can more quickly and accurately answer questions on spending and cash flow. Expect more accurate KPIs across the board.
• Greater ownership of outcomes: The flip side of accountability is that in a company fully embracing IBP, all employees assume responsibility for meeting all goals. IBP decentralizes decision-making authority, linking accountability to business outcomes. Connecting reward structures to goals further cultivates a culture of ownership and responsibility.
• Improved customer satisfaction: Better demand planning leads to more on-time, in-full deliveries, which make customers happy. But that’s not the only way IBP improves customer satisfaction. Better planning yields better insights into what customers want, which often leads to improved customer empathy, not to mention superior customer service.
• Enhanced responsiveness: Access to real-time data and analytical insight along with regular scenario planning equips companies to quickly pivot in response to market changes (or even anticipate them). Enhanced responsiveness can help companies reduce lead times, improve resource allocation, mitigate risks, and capitalize on opportunities.

Integrated Business Planning Adoption Challenges

Where a business starts with IBP depends on its process maturity. Companies with dog-eat-dog cultures and highly siloed processes have a lot of work to do. These tend to be firms with traditional top-down management structures, static annual budgeting with little ability to generate forward-looking projections and dated business plans that are misaligned with current customer needs.

While all are thorny structural challenges, a leadership team that’s averse to placing trust and decision-making authority at lower levels of the organization is in even worse shape. Companies with autocratic, command-and-control styles must be willing to decentralize authority if they hope to realize IPB’s benefits.

Even businesses with mature, integrated processes, and egalitarian cultures often get tripped up by “top down” versus “bottom up” KPI reporting and budgeting. IBP requires businesses to focus less on finance developing a top-line budget and then handing departmental budgets down from on high. Rather, they need to become comfortable with a bottom-up process, where departments start with a plan of what they want to achieve, calculate what it will cost and then feed a number up to the finance team, which uses that input to calculate the total budget.

Companies not already using at least a somewhat flexible budgeting process are likely to find this shift difficult. One way to jump-start the transformation might be a modern form of zero-based budgeting.

Integrated Business Planning Software

Purpose-built IBP software provides the technological foundation for successful cross-functional planning. These systems offer centralized data integration, shared dashboards for collaboration, AI-powered forecasting, scenario planning capabilities, and real-time analytics to address disruptions before they become crises.

Let’s look at Oracle’s IBPX (Integrated Business Planning and Execution) for Manufacturing solution as an example. Key features include:

• Top-down and bottom-up, driver-based planning and forecasting
• Risk modeling for M&A and strategic initiatives
• Full financial statement structure for strategic and operational planning
• Predictive and prescriptive analytics and planning
• A pre-seeded S&OP process
• Near-real-time demand and supply balancing
• Real-time backlog management
• Automation of predictions and correction actions based on actuals
• AI-enabled operational planning, such as for sales territories and quotas
• IoT and sensor data flows integrated with automated decisions

Items like backlog management and enhanced support for IoT and sensor data may be more important to manufacturers. A retailer might be more interested in advanced inventory management. What’s important is that any solution, whether purchased as a suite or pulled together by an integrator or in-house team, supports long-, medium-, and short-term planning based on a single, up-to-date data set that’s accessible to all authorized stakeholders. Also look for robust budgeting and costing capabilities, the ability to easily model “what-if” scenarios, and whether the solution provides a roadmap to adopting and integrating advanced technologies (such as AI and predictive analytics).

Integrated Business Planning Examples

We mentioned the Oliver Wight customer that whittled 120,000 SKUs down to about 10,000. That firm, Uponor Group, looked to IBP after a string of acquisitions left it with swelling inventories, an extremely complex portfolio and a lack of communication between siloed functions and far-flung locations. The Finnish company sells products for drinking water delivery as well as radiant heating and cooling equipment and has 3,900 employees in 30 countries. Uponor had a hard time getting a singular view of financial information across its subsidiaries, and each unit had its own practices for inventory management. Small events, such as holidays, would drive some sites to build up “just in case” inventory, and double-stocking in warehouses was common. Subsidiaries in different countries had different SKUs for the same items, and R&D was localized, with no collaboration across the company.

Upinor focused first on its supply chain and implemented S&OP processes, then advanced to IBP the following year. The results have been an increase in net sales of $1.1 billion euros, a 30% improvement in on-time in-full deliveries, a 50% reduction in inventories and increased visibility.

U.S.-based technology provider Juniper Networks (opens in new tab) also undertook an IBP project focused on implementing a digital supply chain with IBP, where the business planning process would extend S&OP throughout the supply chain, product and customer portfolios, customer demand and strategic planning.

Since undertaking the project, Juniper’s lead-time attainment is up 55% and its inventory costs are down by 15%, allowing it to realize a positive ROI on the IBC project.

Modern Integrated Business Processing Relies on Technology

Looking ahead to the future of IBP, we expect it to help companies:

• Work on ever-longer-range strategy planning, modeling and M&A activities with a higher degree of confidence.
• Detect and notify stakeholders of unanticipated events before they impact the business by using advanced technologies, including real-time sensor information and machine learning (ML) pattern recognition.
• Extend IBP collaboration to business partners, suppliers, and even customers.

As companies build comfort with automation, advanced IBP systems can be set to take action based on analysis without human intervention. Consider a chain of bakeries; a system monitoring weather forecasts might detect an approaching tropical storm that could affect vanilla supplies and automatically order additional inventory in advance.

But first, companies need to get their own cultural and technology houses in order. Investing in cloud-based enterprise technology such as ERP is a critical first step and will underpin all further advances. A tool like NetSuite Planning and Budgeting automates planning processes and centralizes company financial and operational data, so finance teams can disseminate updates quickly.

Integrated business planning eschews siloed decision-making in favor of coordinated, data-driven strategy execution. Implementing IBP requires significant commitment and cultural change, but companies that successfully embrace the approach can better respond to market changes, strengthen resource allocation, and align every function behind shared business goals.

Integrated Business Planning FAQs

What is the value of integrated business planning?

Integrated business planning (IBP) delivers benefits by connecting data and decision-making across finance, operations, supply chain, and other business functions. Companies implementing IBP typically see more accurate forecasts, increased profitability and revenue, improved order fulfillment, better inventory management, and greater customer satisfaction. What’s more, IBP creates enterprisewide ownership of strategic goals and the agility to respond quickly to market changes.

What is the difference between IBP and EPM?

Integrated business planning (IBP) aligns finance, sales, supply chain, and operations into unified planning cycles to balance demand and supply with financial targets. Enterprise performance management (EPM) is primarily a finance tool for monitoring companywide KPIs and supporting budgeting, forecasting, and financial consolidation. While IBP enables cross-functional teams to align operational decisions with financial goals, EPM focuses on financial performance tracking and is typically managed by CFOs and finance departments.

What are the KPIs for integrated business planning?

Since integrated business planning (IBP) encompasses multiple business functions, companies typically track KPIs across several categories:

• Demand planning: Forecast accuracy (predicted vs. actual demand), market responsiveness to demand shifts
• Supply chain: Inventory turnover rates, lead time performance, supplier on-time delivery
• Operations: Cycle time, capacity utilization, uptime/downtime rates
• Financial: Revenue growth, gross margin, ROI of IBP initiatives
• Customer: On-time delivery rates, order fulfillment, customer satisfaction scores
• Collaboration: IBP plan adherence, cross-functional alignment metrics
• Strategic: Scenario-planning effectiveness, long-term profitability trends