Background: Increasing competitiveness in the market, customer expectations related to the shortening of the deadlines and the reduction of prices of products and services force companies to improve the efficiency of internal processes. The integration of planning process is one of possible ways to achieve this aim. The integration of planning processes by the use of SOP model (Sales and Operations Planning) is a method to implement this idea. The study allowed to identify ways to implement the process of sales and operations planning in small and medium-sized enterprises.

Material and methods: The study was conducted in companies from different industries. The research method was in-depth interviews conducted with managers of companies or persons occupying management positions in the organizational process of implementing sales and operations planning.

Results: During the survey, 10 companies were asked about the use of sales and operations planning, its elements and organizational aspects of its development, by the company.

Conclusions: The use of sales and operations plan is closely dependent on the size of the company and its localization in the supply chain. Small enterprises are not interested in the integration of the planning process due to the small scale of operations and the centralization of decision-making process. Medium-sized enterprises, due to the increased complexity of the processes of planning, see the benefits of their integration in the SOP model.