S&OP: Should the Budgeting Process Ever End?

A personal survey of 200 randomly-selected companies confirmed that 161 of those companies operate on fiscal calendars that begin in January. 

It’s a safe assumption then that the majority of U.S. businesses can finally hear "Auld Lang Syne" playing faintly in the background as the seemingly endless process of constructing the annual budget nears its end.

I hate to ruin the party,…