In which of the following plans the demand for resources and its availability are calculated and compared?

The capacity requirements plan focuses specifically on assessing and balancing the demand for resources—such as labor and equipment—with their availability within a given timeframe. This process involves calculating the necessary capacity needed to meet production targets based on forecasted demand and comparing that with the current or projected capacity. By doing this, organizations can identify potential capacity constraints, ensuring they have the right amount of resources available to fulfill their operational goals efficiently.

In this context, it is important to differentiate this plan from others. Sales and operations planning encompasses broader aspects of aligning business operations with sales forecasts but does not focus solely on resource capacities. The materials requirements plan primarily deals with inventory levels and material procurement rather than resource capacity itself. Supply chain management involves overseeing and optimizing entire supply chain processes, which includes capacity considerations but is not limited to comparing demand and availability of resources directly like the capacity requirements plan does.