Industries have specific needs, but also have some things in common.

All industries are tough and they all need to balance demand for products/resources with supply/allocation of resources, as well as integrate financial planning, work to a single plan, measure performance, and coordinate decision making across functions.  Thus, the base principles of S&OP/IBP are needed in every company.

While industries can learn from each other, they are of course different.  In addition to the business topics managed through S&OP, industry differences typically occur in the underlying planning processes which determine the S&OP/IBP design, reporting needs, and specific KPIs and measurable benefit areas.

We find that the industry differences aren't the hardest parts though, we find it's more in aligning a team in a complex business.