|  Can’t 
              we develop such a planning system in-house?
 Since 
              planning is indispensable, planning is probably already happening 
              on spreadsheets in disconnected islands of plans on individual manager 
              or department’s desktops, with laborious updating and data management 
              procedures. A planning system is a comprehensive entity that requires 
              a dedicated effort with supporting statistical expertise, process 
              management and a flexible IT solution.
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