How can sales and operations planning $($S&OP$)$ be defined?

a$.$

A business management process during which leadership and executive teams meet to ensure that each business function is aligned to balance supply and demand.

b$.$

A process that provides the basis for seeing an entire organisation as a system of interconnected processes, which in some cases makes it possible to analyse an organisation.

c$.$

A process similar to jobbing, except that it involves higher volumes and lower variety.

d$.$

A simple forecasting technique that assumes that demand in the next period will be equal to demand in the most recent period.