In most companies that are considered to be successful users of the S&OP process, the resulting plans and commitments are treated, essentially, as “quasi-contracts.” That is, the agreement reached between the various parties cannot be unilaterally broken or changed by any party. To change the schedule requires participation of all the parties. They must agree to the changes before they can be implemented. What are the implications of this stance regarding schedules and the S&OP process for how the firm and its functional areas deal with changes (e.g., a requested order quantity change from marketing)?