What a multi-agent S&OP simulation taught us about the one thing every transformation tries to build — and almost none manage to keep. Five functional agents (Sales, Supply Chain, Manufacturing, Procurement, Finance) plan for a mid-size manufacturer on a real APS engine, each with two behavioural dials: locality and trust. The finding: trust is not a sentiment you install through workshops, it is the equilibrium your incentive structure sustains. Misaligned incentives cost roughly €400,000 of EBITDA a year, four of five functions watch their local scorecards improve while company profit falls, and half-measures on alignment capture only 29% of the value.
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