Capacity Planning and Control: Nestlé A business organization is an entity that inputs capital and resources, processes them, and obtains an output: products and services. Any company invests a lot of capital in research and development and marketing to study customer opinion because it is a priority for any company to satisfy its customers. The more satisfied customers are, the better it is for the company. Therefore both parties are well off: customers get what they pay for: quality, brand, etc. The company generates high brand identity, revenue and profits. The ugly story of this case is that any company faces difficulties in its journey, no matter how popular the product is or how well it sells. A major concern for many businesses is seasonality. Organizations involved in the swimsuit, ice cream, medical, tea and other industries face this problem very often. There are periods of time when the demand for a particular product is extremely high. Ice cream, for example, is a seasonal product that is sold mainly during the summer. Ski equipment is equipment sold only during the winter season. Of course there are exceptions such as medicines and tea. Both can be purchased and consumed at any time, for example medicines which reach peak sales in winter and also tea. However, this does not mean that the products die during the other seasons. However, it is clear that demand is decreasing. In these cases, sales, as well as revenues and profits, also decrease, the workforce becomes excessive in the organization, the costs of supporting depreciating machinery increase, especially for the production of a limited number of goods, salary expenses increase and overall the business starts functioning again. below. Many companies nowadays are faced with this situation. The question is how to deal with it. One of the main ways to address this problem is to cut expenses. According to Slack et. al. (2001) the best mechanism for managing a business is to match the level of demand (goods, services that customers need) with the supply of capabilities (resources, workforce that the company inputs into the production process) . They also define capacity as “the maximum level of value-added activity over a period of time.” Here three main factors come into play: the capacity of resources and workforce, the operational process which in itself leads to satisfying customers by meeting demand. It is very important to plan and coordinate all 3 factors very effectively because a difference in capacity and performance easily affects: costs, revenues, working capital, flexibility, quality of goods, response speed and others.