Capacity Planning and Control: NestléA business organization is an entity that introduces capital and resources, processes them, and obtains an outcome: products and services. Any company invests a lot of capital in R&D and marketing to study customer opinions because it is a priority for any company to satisfy its customers. The more satisfied the customers, the better the business does. So both parties win – customers get value for money – quality, brand, etc., the company generates high brand identity, revenue and profit. The bad news in this business is that every business encounters bumps along the way, no matter how popular the product is or how well it sells. One of the biggest concerns for many businesses is seasonality. Organizations involved in the swimwear, ice cream, medicine, tea and other industries face this problem very often. There are periods when the demand for a particular product is extremely high. Ice cream, for example, is a seasonal product that is mainly sold during the summer. Ski equipment is equipment sold only during the winter season. There are of course exceptions like medicines and tea. Both can be purchased and consumed at any time, with medicines and tea also selling best in winter. This does not mean that produce dies in other seasons. But it is clear that demand is decreasing. In such cases, sales also fall, revenues and profits also fall, labor becomes too much in the organization, costs of supporting depreciated machines increase especially for the production of a limited number of goods, salary expenses increase and as a whole, the business takes off. down. Many companies today are faced with this situation. The question is how to deal with it. One of the main ways to solve this problem is to reduce spending. 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 capacity (resources, labor that the business uses in the production process). They also define capacity as “the maximum level of value-added activity over a given period.” Thus, three main factors come into force here: the capacity of resources and manpower, the functioning of the process which itself leads to satisfying customers by meeting demand. It is very important to plan and coordinate these 3 factors very effectively, because a difference in capacity and performance easily affects: costs, revenue, working capital, flexibility, quality of goods, speed of response and others..