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Abbott activities actual analysis backlog bill of material Black and Decker changes customer order cut capacity planning demand management distribution centers Dow Corning duction eight firms Elliott end-items engineering Ethan Allen evaluation example exponential smoothing final assembly schedule finished goods inventory firm-planned orders function gross requirements imaginary bill INadVd INadVd INadVd level 1 MPS lift trucks make-to-order manufacturing marketing master production schedule master schedule material control system material plan Materials Management ment model series monitored monthly MPS items MPS record MRP system operations order entry order point order promising performance planned orders planning bill Portland plant prepared product group product lines product options production plan provides raw material rough cut capacity safety stock sales order sched shipment shown in Figure specific straddle carriers techniques Tennant time-phased tion units warehouse weekly weeks what-if