This document discusses balancing the supply chain triangle of service, cost, and cash. It argues that supply chain plays a strategic role in optimizing return on capital employed (ROCE) by balancing these factors based on a company's strategy and objectives. Different strategies, such as focusing on low cost or product differentiation, require different balances within the supply chain triangle. The document advocates for a strategy-driven sales and operations planning process to help supply chain better support financial and strategic goals.