Forecasting business is one of the biggest challenges all companies face. It requires dealing with a significant number of variables that are unknown, uncontrollable, and difficult to manage. Implementing a formal Sales and Operations Planning (S&OP) process promises the company better alignment, financial benefits, and improved customer satisfaction. But often, the process falls short of expectations. So, to improve forecasting, leaders invest in consulting, systems, and tools, only to find themselves frustrated with the results. This frustration contributes to a “blame culture” that drives forecast bias and apathy, thus giving forecasting little chance to succeed.