Many studies have addressed, over the past few years, the topic of Sales and Operations Planning (S and OP) from the perspective of Supply Chain Management. However, it is still possible to observe a gap between the S and OP models present in the literature and the implementation in companies, mainly due to the different contexts existing in real life. The characterization of the S and OP process needs further development, especially to help practitioners in new implementations. Besides, there is an absence of studies on the specific application of this process in industries with an Engineer-To-Order (ETO) production model. This dissertation brings, through a case study with an exploratory approach, an analysis of the S and OP process in an industry with an ETO production model, demonstrating how the process occurs and what are the peculiarities of this model. The objective is to offer a practical guide for the implementation of S and OP based on the characterization of the application of S and OP in an audiovisual content production industry. The study characterizes the process observed in the company, reducing the research practices gap in the literature concerning a complete characterization of the S and OP process based on empirical research and expand the understanding of the researched area with the ETO context. The dissertation offers a practical guide that aims to help practitioners to implement the S and OP process in companies, addressing another literature gap.