APICS CPIM study notes MPR module

Specia l Lecture : Master Planning of Resources The Bus ine s s P la nning Proce s s

S e s s io n 1. The Bus ine s s P la nning Pro ce s s

O bje ctive s :

· Identify and describe the e lements of Master Planning of Resources .

· Identify and describe the parts of the planning hierarchy.

· Describe and distinguish the parts in the planning process that product volume and product mix play.

· Describe the e lements of bus iness planning.

· Identify and describe the inputs to a bus iness plan.

· Identify and briefly describe severa l product de livery strategies .

1. Wha t is the Ma s te r P la nn ing o f Re s o urc e .

The Ma s te r P la nning of Re s o u rc e : C la s s ific a tio n .

1. De ma nd Ma na ge me nt.

· Fo recasting de ma nd.

· The distribution pla n.

· The se rvicing of custome r o rde rs .

2. Sa les a nd Ope rations Pla nning.

· The sa les a nd ope rations pla n including sa les pla nning, ope ra tions pla nning, inve ntory,

a nd backlog pla nning.

· The resource pla n.

3. Maste r Scheduling.

· The ma ste r production schedule .

· The rough- cut ca pacity pla n.

· The fina l asse mbly pla n.

Fig u re 1. Ma s te r P la nning of Re s o u rc e Mo de l

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De ma nd Ma na g e me nt.

- Input : The a pproved bus iness pla n.

- Ele me nts

· The fo reca sting of sa les fo r a ll products a nd se rvices .

· The pla nning of distributions .

· The ma nage me nt of actua l custome r o rde r de ma nd.

- Output : The a pproved sa les a nd distribution pla n a nd orde r se rvice policie s .

Fig u re 2 . De ma nd Ma na g e me nt

S a le s a nd O pe ra tio n P la nning .

- A fo rma l monthly process for express ing the bus iness goa ls of the orga nization in product

group volume leve ls .

- The prima ry objectives of S&OP.

· To esta blis h s upply rates tha t will achieve ma na ge me nt's ta rgets for projected inve nto ry

o r backlog leve l, with defined s upply constra ints .

- The output of S&OP.

· The sa les pla n.

· The ope ration (production) pla n.

· Inve ntory/backlog pla n.

Fig u re 3 . S a le s a nd O pe ratio ns P la n .

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Ma s te r S c he d uling .

- The process of ta king the a pprove d sa les a nd ope ra tions pla n from the product group leve l

into a ma ste r schedule for the production o r acquis ition of s pe cific products a nd se rvice s to

meet the sta ted product group volume .

- The process of ma ste r sche duling is ite rative in a s imulation mode .

- Rough- cut ca pac ity pla nning.

· To test a pre limina ry maste r schedule a ga inst the constra ints of c ritica l re source s .

· If ove rloaded, the maste r scheduling is revised a nd rete sted us ing rough- cut ca pacity

pla nning.

- The fina l asse mbly schedule .

· A s ubset of the MPS re prese nting the way in which products will be finis hed to

custome r require me nts .

Fig u re 4 . Ma s te r S c he d uling .

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2 . The P la nning P ro c e s s : Co ns ide rat io ns .

The Ba la nc ing of S upply a nd De ma nd .

- The pla nning proce ss involves a ba la ncing a ct be twee n de ma nd a nd s upply.

- The de ma nd s ide of ba la nce .

· Sa le s fo recasts : predictions of the leve l of future sa le s a ctivity.

· Actua l o rde rs : Rece ive d they a re matched the fo reca st.

- The s upply s ide of ba la nce .

· P roduction o rde rs : c rea ted to a uthorize the ma nufacture of products according to the

a pproved pla n.

· Purcha se orde rs : is s ued to s upplies as a utho rity to de live r products or se rvice s in

a cco rda nce with the a pproved pla ns .

- Some cha lle nges .

· Sa le s fo recasts e rrors .

· Custome rs cha nge o rde rs .

· P roduction a nd s upplie rs nume rous proble ms on a da ily ba s is .

Fig u re 5 . The Ba la nc ing Act.

P ro d uct Vo lume a nd P ro d uct Mix .

- P roduct Volume .

· The leve l of product volume esta blis hes the big picture of de ma nd placed on a s upply

ope ra tion.

· It is typica lly expresse d in rates of de ma nd at the product group leve l.

· It is pla nned by Sa les a nd Ope rations Pla nning.

- P roduct Mix.

· A mea s ure of the diffe re nt types of product that ca n be grouped within a pa rticula r

product group.

· Mix va riation is typica lly a proble m for s upply ope rations that have inflexible process .

· P roduct mix dete rmines the s pecific a mounts of ea ch types to be produced.

· Setup reduction progra ms a nd the adoption of s ma ll wo rk ce lls have e na bled some

s upplie rs to res pond to va riation in product mix with re lative ease .

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The P la nn ing Hie ra rc hy .

- The pla nning hie ra rchy sta rts with a n orga nization defining the strategic direction.

1. A defined vis ion state me nts .

2. A miss ion state me nt.

3. A Va lue state me nt.

4. Ana lys is of o rga niza tiona l stre ngths a nd wea knesses .

5. Ide ntified oppo rtunities , pe rce ived o rga niza tiona l threa ts .

- The stra tegic pla n sets the ove ra ll direction fo r orga nization.

- The stra tegic pla n is expre ssed in te rms of s pe cific goa ls a nd ta rgets in the bus iness .

- These goa ls te nd to be broadly defined a nd ma inly fina nc ia l in nature .

Fig u re 6 . The P la nning Hie ra rc hy .

The P la nn ing Ho riz o n .

- The a mount of time a pla n exte nds "into the pla n."

- The long- ra nge strategic pla n : The ho rizon is us ua lly set at least five yea rs .

- The sa le & ope rations pla n : The ho rizon is us ua lly to cove r the next two yea rs .

- The a nnua l budget a nd fina ncia l plan : The horizon is usua lly set to cove r a specific fisca l yea r.

- The ma ste r sche duling : The horizon is norma lly set to cove r the minimum of cumulative

lead- time plus time fo r lot s izing low- leve l compone nts a nd for ca pacity cha nges of prima ry

wo rk ce nte rs o r of key s upplie rs .

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3 . The Bus ine s s P la n .

De fin itio ns

- A state me nt of long ra nge strategy a nd reve nue , cost, a nd profit obje ctives us ua lly

a ccomplis hed by budgets , a projected ba la nce s heet, a nd a cas h flow state me nt.

- A bus iness pla n is us ua lly sta te d in te rms of dolla rs a nd groupe d by product fa mily.

Co m mo n Fe a tu re s of the Bus ine s s p la n .

- The bus iness pla n sets the ove ra ll activitie s fo r the bus ine ss a nd addre sses s pecific is s ues

a nd conce rns tha t typica lly re la ted to :

1. The nature of the firm.

2. The locations a nd fa cilities of the e nte rprise .

3. The type of orga nization a nd the s kills of the people re quired.

4. Leve ls of process ing te chnology.

5. The types a nd nature of ca pita l resources required.

6. The inte rests of prima ry sta ke holde rs .

The ma rke t a nd the Bus ine s s Env iro nme nt.

- The ma rket definition s hould inc lude :

· The location of custome rs a nd the na ture of the ir re lations hip with the s upplying

o rga nization.

· Info rmation a bout projected ma rke t growth.

· De mogra phic info rmation a bout future custome rs .

· Impact of socia l cha nge s including cha nging needs of custome rs .

· Globa l a nd regiona l economic cons ide rations a nd bus iness conditions .

- The bus iness e nvironme nt definition s hould be include :

· Info rmation a bout curre nt a nd future pote ntia l competitors .

· P rojections of bus ine ss growth.

· Info rmation on the ava ila bility of fina ncia l resources .

· Info rmation on pote ntia l a nd e me rging technologies .

Ke y Go a ls fo r Bus ine s s Pe rfo rma nc e .

- Some of the mea s ures of bus iness pe rfo rma nce that a re like ly to be defined as key goa ls .

· P rojected bus iness growth.

· Ta rgeted profita bility.

· Anticipa ted re turn on investme nt.

· Des ired ma rke t s ha re .

· A sta te me nt of a nticipated s ha re holde r va lue .

· Custome r se rvice .

· Re putation.

· Compa ny va lue .

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Bus ine s s S ta ke ho lde rs .

- All those groups affe cte d by the ope rations of the orga nization.

· A community.

· The ma nage me nt tea m.

· The bus iness owne rs a nd s ha re holde rs .

· The me mbe rs of a n a ssociation.

· The worke rs .

· The custome rs a nd the s upplie r of the orga nization.

- Ea ch group re ga rd the orga nization diffe re ntly.

- Ea ch of the bus iness sta ke holde r groups must be cons ide red in the deve lopme nt of a

bus iness pla n.

Be nc hma rking .

- One of the vita l ingre die nts of the bus iness pla nning proce ss is the collection a nd / or

compa rison of be nchma rking data from competito rs a nd othe r o rga niza tion.

- Be nchma rking is the process of compa ring ma ny a s pects of ope rationa l pe rfo rma nce with

pe rforma nce of othe r o rga nizations .

· Strategies .

· Ca pa bilities .

· P rocesses .

· Costs .

· Logistics .

· Syste ms

- The recomme nded way to do be nchma rking is by compa ring a n orga nization's pe rforma nce

with othe rs that have cle a rly de monstrated tha t they a re the "bets in class ."

· Honda for s ma ll e ngine des ign.

· Fede ra l Express for custome r se rvice .

· Wa lMa rt for information technology.

· Nokia fo r product des ign.

Bus ine s s P la n S tra te g ic Data S o u rc e s .

- The major a re as of input into the bus iness pla n.

· Environme nta l sca n.

: De mogra phics .

: Like ly cha nges in regula tion.

: Ma rket growth pote ntia l.

: Ge ne ra l economic conditions .

: Curre nt ma rket playe rs .

: Pote ntia l competitors .

: Curre nt custome r prefe re nces a nd sa tisfa ction leve ls .

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· Compa ny ca pa bilities .

: The s kill of workfo rce .

: The core compete ncies of the orga nization.

: The ava ila ble resources .

: The a pplication of info rmation technology fo r competitive adva ntage .

· Fina ncia l ta rge t.

: P roje cte d ea rning leve l.

: Bus iness growth.

: Ma rket pe netration.

: Ca s h flow ge ne ration.

: Return on inve stme nt.

: P roduct volume ta rgets .

· Strategic goa ls .

: Des ire d leve ls of custome r se rvice .

: Pla nned qua lity improve me nts .

: Cost re duction goa ls .

: Lead- time reduction.

: P roductivity improve me nt.

4 . P ro duc t Life Cyc le .

Impo rta nc e a nd Fo u r pha s e s of P LC .

- The cons ide ration of product life cycle is impo rta nt from the sta ndpoint that diffe ring s upply

strategie s a re require d de pe nding on whe re a product is in its lifecycle .

- Fo re phases of P LC.

· The introduction phase .

· The growth phase .

· The maturity phase .

· The decline phase .

- The s lop a nd duration of each pha se will be diffe re nt from product to product, from industry

to industry, a nd eve n from ge ogra phic location to geogra phic location.

- Outs ide fa cto rs affe cting the le ngth of each stage .

· Public a cce pta nce .

· Socia l a nd e conomic conditions .

· Rate of deve lopme nt of compa ring technica l products .

· Rate of innovation.

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Fig u re 7 . P ro duct Life Cyc le

- Activities .

· The introduction phase .

: Compone nts , pa rts , a nd product e le me nts a re a sse mbled.

: P rototypes a re deve loped for the ma rketplace o r s pecific custome r.

: A numbe r of e nginee ring cha nge s may be require d.

: Ma rketing has a la rge role in this phase in ide ntifying s pec ific custome r

require me nts a nd providing input to the de s ign a nd initia l ma nufa cturing.

· The growth phase .

: De ma nd for the product or se rvice increase s .

: A mo re flexible ma nufa cturing/se rvice e nvironme nt is required to ha ndle expa nding

ma rke ts .

· The maturity phase .

: This is norma lly whe n a compa ny e njoys the maximum return on investme nt from

a product.

: De ma nd a nd s upply rates a re highe st, the product is sta ble , a nd high volumes

reflect stea dy reve nue stre a ms .

· The decline phase .

: Require me nts for this product or se rvice will diminis h o r cease .

: A compa ny will find itse lf fulfilling only re pla ce me nt pa rts require me nts .

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5 . P ro duc t De liv e ry S tra te g ie s .

S trate g ie s to Me e t C us to me r De ma nd .

- The re a re seve ra l stra te gies tha t o rga niza tions ca n use fo r the s upply of products a nd se rvice

to custome rs .

- They a re distinguis hed by the point at which the custome r o rde r e nte rs the s upply process

a nd include :

· Enginee r- to- o rde r.

· Ma ke- to- orde r.

· Asse mble- to- o rde r.

· Ma ke- to- stock.

· Mass customization.

· P rocess industry.

· Se rvice industry.

· Distribution industry.

· Multiple e nvironme nts with the sa me facility.

Fig u re 8 . P ro duct De live ry S trate g ie s

S upp ly P ro c e s s a nd P ro duct De live ry S tra te gy .

- P roduct de live ry strategy.

· MTS : A compa ny s hip finis hed units from finis hed goods stock.

· ATO : A compa ny asse mble majo r stocked asse mblies into finis he d products a nd s hip

upon rece ipt of a custome r o rde r.

· MTO : A firm orde r be rece ived from the custome r before a ny a utho rization to a cquire

o r produce the product is ma de .

· ETO : A s upplie r wo rk with a custome r during the de s ign phase of new product

deve lopme nt, pa rticipating in the joint deve lopme nt of a s pecia l product.

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S e rv ic e De live ry S tra te g ie s .

- Engine e r- to- Orde r.

· ETO stra te gy accommodates product whose custome r s pecifica tions require a unique

e nginee ring des ign, s ignifica nt customiza tion, o r new purcha s ing mate ria ls .

· Each custome r orde r results in a unique set of pa rt numbe rs , bills of mate ria l, and routings .

· ETO strategy requires that product and se rvice des ign does not become until a contract or

an orde r has a rrived.

· ETO typica lly e mploy a project s upply process .

· Definition of project :

An e nde avor with a s pe cific obje ctive to be met within the prescribed

time a nd dolla r limitations a nd tha t has bee n a ss igned for definition or execution.

· An exa mple : A s pecific type of s pace probe on the pla net J upite r.

- Ma ke- to- O rde r.

· Ite ms a re produced as custome r o rde rs a re rece ived.

· Finis hed items a re us ua lly a combination of sta nda rd pa rts and custom- des igned pieces .

Accesso ries a re sometimes stocked in a ntic ipation of custome r orde rs .

· Compa ny goa ls include the backlog leve ls a nd des ired custome r se rvice leve l.

· MTO products typica lly e mploy batch process for production of a s pecific lot- s ize

qua ntity of units . These units may be produced in a disc rete or inte rmittent batch process .

- Asse mble- to- Orde r.

· ATO produce products that a re custom built o r that have virtua lly limitles s numbe r of

configurations , a ll of which a re made with a combina tion of bas ic compone nts o r

s ubasse mblies .

· S ubasse mblies , compone nts a nd accessa rie s a re ofte n stocked in a nticipation of

fo recasted o rde rs .

· Ofte n, ATO ma nufacturing times a re longe r tha n the de live ry require me nts a llow, so

s ubasse mbly production begins in a nticipation of fore casted orde rs .

· Compa nies that employ the ATO ma nufacturing strategy include Automobile ma nufacturing

compa nies like Toyota , Ford, a nd Da imle r Chrys le r.

· An inte rmitte nt ba tch is proce ssed.

- Ma ke- to- Stock.

· This fo rm of production is commonly used for high- volume sta nda rd products .

· The compa ny produce s ite ms in batches a nd inve nto ries stock for most or a ll ite ms

produced before rece iving custome r o rde rs .

· MTS goa ls a re ta rgeted to finis hed goods inve ntory leve ls a nd des ired custome r

se rvice leve ls .

· Ite ms a re ofte n cons ume r goods a nd some high- volume industria l s upply goods .

· MTS product de live ry stra tegy require s a flow process fo r productions .

· This is a n asse mbly line or a high- volume re petitive ope ration.

· Food ma nufacture rs , ove r- the- counte r pha rma ce utica l ma nufa cture rs , a nd light bulb

s upplie rs .

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- Mass Customiza tion.

· Cha racte ristics .

: High- volume product.

: La rge va riety.

: Custom may s pecify his o r he r exact mode l out of a la rge volume .

: Ma nufacturing cost is low beca use of the la rge volume .

· Exa mple : De ll or Gatewa ry compute r asse mble r.

- P roce ss Industry.

· The ma nufacturing ope ration is pe rformed us ing a ba tch o r continuous process to

produce products .

· Exa mples of process industry include the ma nufa cture r of liquids , che mica ls , a nd

ga seous products .

· The bas ic na ture of proce ss ma nufa cturing is tha t a pa rticula r raw mate ria l ca n be

cha nged by a che mica l process s uch a s mixing, ble nding, ste rilizing, fe rme nting,

cooking, ba king, or combining.

· P rocess industries ca n e mploy a ny product de live ry strategy, de pe nding on whe re they

fit in the product/proce ss mix.

- Se rvice De live ry Stra tegies .

· Se rvice industry is one in which the product is de live red dire ct to the custome r without

the poss ibility of be ing sto red in adva nce .

· Se rvice ca n be de live red in one of two ways .

: Sta nda rd se rvices a re those that a re provided in the sa me way to a ll custome rs .

: Customized se rvice s a re provided unique ly fo r e ach custome r.

· Exa mple of some se rvice provide d to custome r a re

: A food ba nk collects food from donors a nd distribute s food to the needy.

: A ministe r provides a church se rvice for the congregation.

: A s urgeon pe rfo rms a he a rt bypa ss proce dure .

: A ticket age nt provides a vouche r for a irline trave l.

: A ba nk provide s safe ty de pos it boxes fo r custome rs .

: An investme nt broke r provides fina ncia l pla nning advice to a n investor.

: A se curity gua rd provides protection fo r compa ny asse ts .

: An Inte rnet se rvice provide r provides a sea rch e ngine for a browse r.

- Distribution Industry.

· A distributor.

: A bus iness tha t does not ma nufacture its own products , but purchases a nd rese lls

the se products .

: These include age nts , broke rs , re ta ile rs , wholesa le rs , a nd a ny othe r kind of dea le r

betwee n the product o r se rvice provide r a nd the cons ume r.

: A method of distribution : Ta ke - from- stock.

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- Ma nufacturing Environme nts .

· The re a re ma ny exa mples of compa nies that have multiple e nvironme nts within the

sa me fac ility.

· A typica l exa mple would be a ma nufacture r of printe d circuit boa rds .

· The product de live ry stra te gy may va ry ove r the product life cycle of a pa rticula r

product.

: During the introduction stage - ETO.

: During the growth stage - MTO o r ATO.

: During the maturity stage - ATO o r MTS .

: During the decline sta ge - a ga in MTO

Ma nufa c tu ring Env iro nme nts

Fig u re 9 . Ma nufa ctu ring Env iro nme nts

- MTS

· The re is more prolife ration of ite m numbe rs at the raw mate ria l stage tha n the re is at

the finis hed product stage .

· This me a ns tha t a compa ny is offe ring a fa irly limite d ra nge of finis hed goods that a re

produced from a multitude of pote ntia l raw mate ria ls .

- MTO o r ETO

· Compa ny is ca pa ble of producing a la rge ra nge of pote ntia l finis hed units from a

re lative s ma ll numbe r of diffe re nt raw mate ria ls .

- ATO

· P roducts a re ma de- to- stock a t the s ubasse mbly leve l a nd the n customized in

a cco rda nce with actua l custome r orde rs from the s ubasse mbly leve l.

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6 . S a le s a nd O pe rat io n P la nning .

S a le s a nd O pe ra tio ns P la nn ing .

- Definition.

· Sa le s a nd Ope ra tions Pla nning is a bus ine ss proce ss that he lps compa nies kee p

de ma nd a nd s upply in ba la nce . It does that by focus ing on aggrega te volumes -

product fa milie s a nd groups - so that mix is s ues - individua l products a nd custome r

o rde rs - ca n be ha ndled mo re readily.

It occurs on a monthly cycle a nd dis plays information in both units a nd dolla rs .

- Four adva nta ges .

1. S&OP provides the link betwee n the bus iness pla n a nd the ope ration of each de pa rtme nt.

2. S&OP provides a mea ns to get a ll de pa rtme nts wo rking towa rd a common goa l.

3. S&OP yie lds a rea listic pla n ca pa ble of a chieving the orga nization objective s .

4. S&OP e liminates "hidde n decis ion."

P ro duct G ro ups / Fa m ilie s .

- The product grouping must re prese nt the way in which the product is prese nted to the ma rket.

- This mea ns tha t the re is a logica l connection betwe e n the way the product o r se rvice is sold,

a nd the way in which it is produced.

- Idea lly the re s hould be no more tha n 6 to 12 product groupings pe r se pa rate bus ine ss unit.

- Cons ide ra tions for grouping products .

· S imila r ma nufacturing re quire me nts .

· S imila r sa les require me nts .

· P roportionate cost a nd reve nue effects .

- The exce ption to the grouping rules may be new products . Compa nies fre que ntly choose to

place new products in a se pa ra te fa mily.

P ro d uct/ S e rv ic e Hie ra rc hy .

Fig u re 10 . P ro duct/ S e rv ic e Hie ra rc hy .

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Re s o u rc e P la nning .

- Resource pla nning is ca pacity pla nning conducted at the bus iness pla n a nd S&OP pla n leve ls .

- Resource pla nning decis ions a lways require to top ma na ge me nt a pprova l.

- Resource pla nning provides the fe as ibility check on the S&OP proce ss .

- Ste ps .

1. Ide ntify key re source s .

· Bottle neck a rea s .

· Flexible is s ues .

· Long lead time fo r cha nge .

2. Dete rmine the ca pacity impact on critica l resource .

· Fa mily leve l pla nning.

· Maste r schedule leve l pla nning.

3. Dete rmining timing/Offset le ad time .

Bill o f Re s o u rc e s .

- A bill of resource is a listing of the required a mount of constra ining re source ne eded to

ma nufa cture one unit of a se le cte d ite m o r fa mily.

- These could include :

· La bo r.

· Mate ria ls or compone nts .

· Fa cilities .

· Equipme nt.

· Rese a rch a nd deve lopme nt asse ts .

· Fina nces .

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■ Pe rfo rma nc e Che c k

1. Which of the following is a n activity inc luded in the maste r pla nning of re source s ?

A. Bus ine ss pla nning. B. Stra te gic pla nning.

C. Sa les a nd ope rations pla nning. D. Tota l qua lity ma nage me nt.

2. Which of the following is a n e le me nt of de ma nd ma nage me nt ?

A. Forecasting sa les . B. Se tting ove ra ll s upply leve ls .

C. Inve ntory ta rgets . D. Ma ste r sche duling.

3. Which of the following processes sets the projected ba cklog leve l a t the product group leve l ?

A. Ma ste r scheduling. B. Sa les a nd ope rations pla nning.

C. Bus iness pla nning. D. De ma nd ma nage me nt.

4. The pla nning ho rizon is which of the following ?

A. The a mount of time it ta kes to conduct the pla nning proce ss .

B. The maximum a mount of lead time required to o rde r a nd re ce ive a ll mate ria ls required.

C. 2 yea rs .

D. The a mount of time a pla n exte nds into the future .

5. Which of the following is pa rt of a bus iness pla n ?

A. A state me nt of long- ra nge strategy a nd reve nue , cost, a nd profit objectives .

B. The sa les a nd ope rations pla n.

C. Sho rt te rm sa les objectives .

D. Maste r scheduling.

6. Which of the following include s a n a na lys is of the nature of the firm, the ma rke t, a nd the bus iness

e nvironme nt ?

A. The sa les a nd ope ration pla n. B. Be nchma rking.

C. Product group a na lys is . D. The bus iness pla n.

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7. In which of the following ma nufacturing e nvironme nts would the re be more prolife ra tion of ite m numbe rs

at the raw mate ria l stage tha n at the raw mate ria l sta ge tha n at the finis hed product stage ?

A. Ma ke - to- o rde r. B. Ma ke- to- stock.

C. Asse mble- to- stock. D. Engine e r- to- o rde r.

8. The sa les a nd ope ra tions pla nning process occurs a t which of the following leve ls ?

A. Individua l ite m. B. S ub- compone nt line ite ms .

C. Product groups or fa milies . D. Se rvice pa rts .

9. Fore casts a re more accurate at which leve l of the product/se rvice hie ra rchy ?

A. Bus ine ss unit. B. P roduct Fa mily.

C. Mode l o r bra nd. D. S KU.

10. Resource pla nning ta kes place a t which of the following pla nning leve ls ?

A. Strategic pla nning. B. Bus ine ss pla nning.

C. Ma ste r sche duling. D. Mate ria l pla nning.

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APICS CPIM study notes MPR module

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