Successful implementation of Sales and Operations Planning (S&OP) hinges on the involvement and accountability at the senior management level. Senior management commitment ensures that the S&OP process receives the necessary attention, resources, and strategic alignment. This level of involvement helps in resolving cross-functional conflicts, making critical decisions, and aligning the S&OP process with the overall business strategy. Senior leaders also drive accountability and foster a culture of collaboration across the organization, which is vital for the success of S&OP.