An information-centric framework for sales and operations planning in engineer-to-order manufacturing: evidence from four industrial cases

Journal article, 2026

Traditional sales and operations planning (S&OP) frameworks, designed for stable products and predictable demand, are not well-suited to engineer-to-order (ETO) manufacturing with its extreme customisation, project-based work, and complex interdependencies. ETO environments face two challenges: epistemic uncertainty (unknown final requirements) and equivocality (conflicting interpretations of available information). Using organisational information processing theory (OIPT) and planning quality, we explore how these challenges create unique information processing requirements (IPRs) that demand an adaptive S&OP process. In a multiple-case study of four ETO manufacturers, our analysis reveals sources of these challenges (9 uncertainty and 16 equivocality drivers) and persistent mismatches between IPRs and existing information processing capacity (IPC), especially related to order-size impact analysis, specification management, and resource allocation. These findings inform an IPC-building framework comprising 52 strategies that shift the focus from process standardisation to the development of adaptive S&OP capabilities. The framework emphasises organisational prerequisites (e.g. learning culture) and digital technologies.