Existem diversas pesquisas que tratam o assunto do processo de implementação dos Sistemas de Gestão Empresarial (SGE) no setor empresarial. A maioria delas focalizada no planejamento e o controle do gerenciamento no contexto formativo e abrangente que as envolve. Contudo, ainda existe uma lacuna ao estudar o processo de implementação nas pequenas e médias empresas que tenham orientação empreendedora. Devido ao fato de que estas empresas encontram-se num ambiente descontrolado, evidenciando saídas de rumo diante qualquer planejamento (drifting), tornam-se interessante os estudos de caso neste setor. Sendo assim, compreender como acontece o processo de implementação de um SGE e quais são as práticas que podem ser executadas para promover sua utilização sucedida é o foco deste trabalho de pesquisa. Para tanto foram utilizados os conceitos teóricos trazidos pelo trabalho de Ciborra (2002, 2000, 1999) em conjunto com a abordagem da Teoria do Ator- Rede (TAR) proposta pelo Latour (2005), Callon (1998) e Law (1992). O trabalho mostra a forma de utilização da TAR, evidencia os conceitos trazidos pelo Ciborra (2002, 2000, 1999) e propõe práticas para promover a utilização dos SGE para a fornecedora do estudo. Além disso, demonstra a necessidade de fazer mais pesquisas, no setor empresarial objeto deste estudo, uma vez que este tipo de empresa não aplica as melhores práticas mostradas nas diversas pesquisas apresentadas na literatura. Assim também, sugere-se a continuação deste estudo analisando outros atores que introduzam o ambiente tecnológico, econômico e social desse setor para poder identificar outros motivos pelos quais os atores executaram e fizeram as escolhas relatadas, pois com a TAR estudou-se a interação entre os atores envolvidos no processo de implementação do SGE, apresentando uma descrição de como foi construído esse processo. / There are several researches that deal with the matter of ERP implementation process on enterprise sector. Most of them focused on planning management control on overarching formative context that involves them. However, there is still a gap when a study is made on implementation for small and medium sized companies with entrepreneur orientation. Because these companies are settled in a non-controlled environment, noticing miss-routing upon any planning (drifting), it is interesting to have case studies in this sector. Thus, understanding how ERP implementation process is made and which are the procedures that can be applied to promote a succeed utilization is the focus of this research work. For this, it has been used theorical concepts brought by the work of Ciborra (2002, 2000, 1999) and the theorical approach of actor-network theory (ANT) proposed by Latour (2005), Callon (1998) and Law (1992). This work has shown the utilization of the ANT, it has evidenced the concepts brought by Ciborra (2002, 2000, and 1999) and suggests practices to promote the utilization of ERP for the supplier followed on this study. Besides, it is suggested to continue this study by introducing actors that represents the technological, economical and social environment of the studied sector to identify others reasons for actors’ options, once with the ANT was shown the interaction between the actors during the implementation process as a description of how the process was constructed as a result of this interaction.

Este trabalho avalia qual é o papel das competências organizacionais que estão vinculadas ao universo de gestão dos sistemas ERPs no processo de sustentação do valor de uso destes aplicativos no cenário macro-econômico brasileiro, em sua perspectiva de pós implementação. Para tal, utiliza o referencial teórico associado tanto à literatura voltada para o estudo das competências organizacionais como também à literatura voltada para o a gestão dos sistemas ERPs, com foco em sua perspectiva de principal ator da suíte de aplicativos associados à Tecnologia da Informação. A partir do levantamento bibliográfico desenvolvido na primeira parte do trabalho, foram elaboradas dez proposições de estudo que serviram de base para o desenvolvimento da pesquisa de campo junto a cinco grandes empresas usuárias de aplicativos ERPs, todas pertencentes a diferentes segmentos econômicos do cenário brasileiro. A metodologia utilizada no estudo previu o desenvolvimento do método de estudo de casos múltiplos, através do qual as informações colhidas nas empresas foram analisadas em conjunto e de forma cruzada, possibilitando a identificação mais robusta das competências organizacionais e de suas respectivas aderências ao problema da pesquisa. As evidências empíricas sugerem que de fato existe um conjunto de competências organizacionais, nesta pesquisa delimitado ao número de 35, que se dividem em áreas operacionais distintas como a qualidade de uso e qualidade das informações advindas do ERP, gestão especializada da área de TI envolvendo os aplicativos ERPs, inovação tecnológica e uso da tecnologia do ERP II e flexibilidade operacional do aplicativo ERP no âmbito dos requisitos informacionais legais do macro cenário brasileiro. Evidenciou-se, desta forma, que associado ao tema valor de uso do ERP em sua perspectiva de pós implementação, existem grupos de competências que são extremamente valorizadas pelas empresas, seguidas por outras de grande relevância e por dois grupos adicionais de competências, de média e pouca relevância. Observou-se complementarmente que as áreas de TI das empresas são as grandes responsáveis pela gestão do ERP em seu período de pós implementação, assim como a existência de uma tendência das áreas operacionais usuárias destes aplicativos a não se sentirem plenamente responsáveis por este processo, justamente por não terem maior aderência a este conjunto específico de competências. / This thesis evaluates which is the role of the organizational competences that are linked to the ERP\'s systems management universe in the process of sustaining the use value of these applications in the Brazilian macro economic scenario, in their post implementation perspective. For such, it uses the theoretical referential focused on the study of organizational competences literature as well as literature directed to the ERP systems management, focusing on their perspective of the main actor of the of applications suite related to Information Technology. Starting from the bibliographical raising developed in the first part of the work, it were elaborated ten study propositions which formed the basis for the fields research development in five ERP large firms belonging to different economic segments of the Brazilian scenario. The methodology used in the study predicted the development of the method of multiple case study, through which the information picked in the companies were analyzed together and in a crossed way, making possible the most robust identification of the organizational competences and of their respective adherences to the research problem. The empiric evidences suggest that in fact exists a group of organizational competences, in this research delimited to the number of 35, which are divided into distinct operational areas such as quality of use and quality of information obtained from the ERP, specialized management of the IT area involving the ERP\'s applications, innovation and ERP II technology use and the ERP operational flexibility within the legal requirements of informational macro Brazilian scenario. It was evident, therefore, that the issue involved the use value of ERP in a post implementation perspective, are formed for a set of competences extremely valued by the firms, following for another group of great relevance competences and for two additional ending groups of competences, of average and little relevance. It was noted in addition that the IT firms areas are mainly responsible for the ERP management in their post implementation period as well as the existence of a tendency of the operational areas do not feel fully responsible for this process, just for not having greater adherence to this particular set of skills.

Este trabalho de pesquisa, organizado sob a forma de uma Dissertação de Mestrado em Administração, estuda os fatores envolvidos na implementação de pacotes de software para gestão empresarial, ou sistemas ERP – Enterprise Resources Planning – no contexto de empresas usuárias desse tipo de sistema. Além de uma pesquisa, este trabalho também é composto por uma revisão bibliográfica sobre os principais assuntos abordados, tais como: pacotes de software para gestão empresarial; administração de projetos; fatores críticos de sucesso em projetos; redesenho de processos de negócios; e adoção de novas tecnologias. Para a execução da pesquisa, foi realizado um survey com uma amostra formada por 43 empresas, no Brasil, que já tivesse implementado ou estivesse em um projeto de implementação de algum pacote de software ERP. Os resultados obtidos com a análise dos dados buscam traçar um quadro sobre os projetos de implementação de pacotes de software para gestão empresarial no Brasil, além de estabelecer a existência ou não de relações entre alguns fatores, considerados críticos nesse tipo de projeto, e o sucesso dos projetos. / This research, organized under the form of a Mastership Dissertation in Business Administration, studies the factors involved in the implementation of ERP – Enterprise Resources Planning – systems, in the context of companies that use that sort of system. Besides a research, this essay is also composed by a bibliographical revision on the main approached subjects, such as: integrated software packages for business management; project management; critical success factors in projects; BPR – business process reengineering; and adoption of new technologies. For the execution of the research, a survey was accomplished with a sample formed by 43 companies in Brazil, that had already implemented or it was in an implementation project of some ERP software. The results obtained with the analysis of the data outline a chart on the projects of ERP software implementation in Brazil, besides establishing the existence or not of relationships among some factors, considered critical in that project, and the success of the projects.

<p>Na osnovu istraživanja u ovoj disertaciji i implemetiranog<br />softverskog rešenja za podršku upravljanju industrijskim<br />preduzećima utvrđeno je da sama implementacija ERP sistema nije<br />dovoljna, i da su potrebni MES sistemi koji pružaju informacije u<br />realnom vremenu koje pomažu da se donese odluka u cilju unapređenja<br />proizvodnih sistema i omogućuju kontrolu nad svim elementima<br />proizvodnog procesa, prema osnovnim načelima LEAN proizvodnje i<br />TQM.</p> / <p>Based on the research in this dissertation and implementation оf software<br />solution for support of management of industrial enterprises it was found that<br />implementation of ERP systems is not sufficient, and it is necessary<br />implementation of MES systems which provide real-time information for<br />making a decision for improvement of the production system and enable<br />control of all elements of the manufacturing process, according to the basic<br />principles of LEAN production and TQM.</p>

<p>Studiens syfte är att undersöka hur konsulter arbetar med nyttovärdering vid ERPinvesteringar,samt finna kritiska framgångsfaktorer som kan fungera som stöd för ERPkonsulter.Vi har genomfört en fallstudie på SYSteam Anderstorp där vi på ett kvalitativt vissamlat in data via dokumentundersökningar, observationer och intervjuer. Vid analys avinsamlad data kunde vi identifiera fem steg en ERP-konsult bör gå igenom för att värderanyttor vid ERP-investeringar. Dessa steg är 1processkartläggning, 2identifiering av nyttor,3värdering av nyttor, 4genomförande och 5uppföljning. Vidare har vi i varje steg kunnatidentifiera kritiska framgångsfaktorer som vi anser kan underlätta en ERP-konsults arbetemed nyttovärdering. Sammanlagt har vi kunnat identifiera fjorton kritiska framgångsfaktorer.De slutsatser vi kunnat dra av denna studie är att befintliga modeller för nyttovärdering ochvärdehemtagning tenderar att bli för teoretiska för att kunna tillämpas i praktiken. Snarareanser vi vikten borde ligga på att dokumentera erfarenheten vid varje ERP-investering för attkunna applicera ett framgångsrikt arbetssätt på framtida projekt, samt att undvika misslyckanden.</p>

Abstract Nowadays, companies and organizations manage large amounts of data to be used as support in decision making. A good solution for data management is in the form of data warehouses. A data warehouse is used to gather information from multiple sources within a company and arrange the information in a way that makes it easy to retrieve and analyze.   Designing a data warehouse is not a simple task. The study herein will focus on what a data warehouse is and how the ETL process is used for data storage in the data warehouse. ETL stands for Extract, Transform and Load and is the process that retrieves data, transforms it and finally loads it into the data warehouse. In addition to gathering information from literature we have also conducted an interview with data architect Rasmus Lindén with Know IT AB. During this interview Lindén described how Know IT AB had constructed a data warehouse for Upplands Lokaltrafik, with primary focus on how they used the ETL process to treat data to be stored in UL’s data warehouse.   The purpose of this paper is to examine the theory behind the ETL process and subsequently investigate how it may be applied by comparing the theory and how the company Know IT AB has applied it when designing data warehouses. One of the observations we made is that the theory we have studied fails to mention or illustrate some factors we during our interview found were considered important in designing data warehouses. / Sammanfattning Företag och organisationer hanterar idag stora mängder data som används som beslutsunderlag. För att hantera all data kan ett datalager vara en bra lösning. Ett datalagers uppgift är att samla information från flera olika källor inom företaget och ordna informationen så att den senare är lätt att ta fram och analysera.   Att konstruera ett datalager är ingen enkel uppgift. Den här studien kommer att fokusera på vad ett datalager är och hur ETL-processen används för att lagra data i datalagret. ETL står för ”Extract” ”Transform” och ”Load” och är den process som hämtar data, transformerar och slutligen laddar in det i datalagret. Förutom att ha samlat information från litteratur har vi även gjort en intervju med dataarkitekten Rasmus Lindén på Know IT AB. Under intervjun beskrev Lindén hur Know IT AB hade konstruerat ett datalager åt Upplands Lokaltrafik och fokus låg på hur de använde ETL-processen för att behandla den data som skulle lagras i UL:s datalager.   Syftet med uppsatsen är att undersöka hur ETL-processen ser ut i teorin och att därefter undersöka hur det kan se ut i praktiken, genom att jämföra hur företaget Know IT AB har tillämpar det när de bygger datalager. Något vi upptäckte i våra jämförelser är att den teorin som vi har tagit del av inte nämner eller belyser vissa saker som vi under vår intervju fann var viktiga då man byggde ett datalager.

<p>Abstract</p><p>In order to stay competitive in today’s changing business world, companies need to manage</p><p>the increased complexity as they evolve. To be able to handle this complexity, many companies</p><p>chose to implement an ERP system. Investing in an ERP system is not something that</p><p>is made in a trice but is a large investment which together with today’s low-profit margins in</p><p>companies makes it essential to keep the costs as low as possible. More than half of the total</p><p>cost for an ERP investment is said to be related to costs for the system’s maintenance and</p><p>support. Documentation is one of the factors which affect this cost, and if it is not made satisfactorily</p><p>it is said to result in a considerable increase of the system’s total cost. This is why</p><p>it is important not to overlook the documentation as a part of ERP system development</p><p>project.</p><p>The purpose with this thesis is to investigate the existing documentation routines in ERP</p><p>system development projects at AB Volvo’s subsidiary Volvo IT, in order to find suggestions</p><p>of improvement for future projects. In order to fulfill the purpose of the study, we formed a</p><p>research question with three sub-questions and through a deep analysis of the empirical material</p><p>we presented the answers to these questions as the conclusions of this thesis.</p><p>Our study is based on an inductive research approach using a case study to gain deeper and</p><p>more helpful qualitative knowledge and data. The empirical data was analyzed using the</p><p>template analysis method where we divided the collected data into appropriate categories.</p><p>The knowledge created through this study is of exploratory, normative, predictive and categorical</p><p>nature.</p><p>After having analyzed the results from our case study we found several suggestions of improvements</p><p>for Volvo IT to use in future projects. For other companies involved in ERP</p><p>system development projects of their own, the conclusions of this thesis will work as valuable</p><p>issues to take into consideration for upcoming projects. We have concluded that the</p><p>main reason behind lacking quality of documentation in the development projects is not the</p><p>unawareness of its importance, but the absence of concrete evidence of high quality documentation’s</p><p>positive effects on a system’s total cost. We believe that in order to achieve documentation</p><p>of high quality, there needs to be a change of attitude to documentation as a</p><p>work task and the task itself must be higher prioritized in the projects. Another important</p><p>suggestion is that a control of the conducted documentation’s quality must be done, not only</p><p>a control of the existence of the right kind of documents. We are of the opinion that a company</p><p>should not allocate resources to create a method of documentation before the importance</p><p>of high quality documentation is clarified. Ultimately, we believe that the system development</p><p>process should be focused around the customer, because of the more frequent use</p><p>of custom made solutions and to help the people in the project to set the right level of abstraction</p><p>on the documentation.</p> / <p>Sammanfattning</p><p>För att företag ska kunna behålla sin konkurrenskraft i näringslivet, behöver de hela tiden utvecklas.</p><p>Men med utveckling kommer en ökad komplexitet som måste hanteras på något</p><p>sätt. Många företag väljer då att investera i ett affärssystem (s.k. ERP-system), vilket inte är</p><p>något som görs lättvindigt utan är en ansenlig investering. Detta faktum tillsammans med</p><p>dagens låga vinstmarginaler i företag gör att det är väsentligt att hålla kostnaderna så låga</p><p>som möjligt. Mer än hälften av kostnaderna för ett ERP-system sägs vara relaterat till underhålls-</p><p>och supportverksamhet. En av de faktorer som påverkar denna stora kostnad är dokumentationsaktiviteter,</p><p>vilken ifall de inte är utförd på rätt sätt kan leda till en ansenlig ökning</p><p>av ett systems totala kostnad. Det är därför väldigt viktigt att inte förbise dokumentationen</p><p>som en del av ett ERP-systemutvecklingsprojekt.</p><p>Syftet med vår studie var att undersöka existerande dokumentationsrutiner i ERPsystemutvecklingsprojekt</p><p>hos Volvo AB’s dotterbolag Volvo IT, för att sedan presentera</p><p>förbättringsförslag för framtida projekt i företaget. För att kunna uppfylla syftet med uppsatsen,</p><p>tog vi fram en forskningsfråga med tre följdfrågor och genom en grundlig analys av det</p><p>empiriska materialet kommer vi att presentera svaren på dessa frågor som våra slutsatser.</p><p>Vi har valt att genomföra en fallstudie med en induktiv ansats, för att införskaffa oss djupare</p><p>kunskap och därmed kunna generera ny kunskap inom området. Det empiriska materialet</p><p>analyserades utifrån en given modell där insamlad data delades in i lämpliga kategorier. Kunskapen</p><p>genererad från vår studie är av följande kunskapsform; kategoriell, förklarande, förutsägande</p><p>och normativ.</p><p>Efter att ha analyserat resultatet av vår fallstudie kan vi presentera ett flertal förbättringsförslag</p><p>för Volvo IT’s användning i framtida projekt. För andra företag, involverade i ERPsystemutvecklingsprojekt,</p><p>kan dessa fungera som värdefulla förslag att ta i beaktande. Vi</p><p>kom fram till att den främsta anledningen till bristande dokumentation inte är omedvetenheten</p><p>om dess betydelse, utan avsaknaden av konkreta bevis på dess positiva effekter på ett systems</p><p>totala kostnad. Vi anser att det krävs en attitydförändring kring dokumentation som</p><p>arbetsuppgift för att uppnå dokumentation som är av hög kvalitet och att arbetsuppgiften</p><p>som sådan behöver få högre prioritet i projekten. Ett annat viktigt förbättringsförslag vi fann</p><p>var att en kontroll av den producerade dokumentationens kvalité måste utföras, och inte</p><p>bara en kontroll av att den rätta sortens dokument finns. Vi anser att ett företag inte bör allokera</p><p>resurser till att skapa en metod eller modell över hur man ska dokumentera förrän vikten</p><p>och effekten av hög kvalitetsdokumentation är klargjord. Till sist anser vi att systemutvecklingsprocessen</p><p>bör fokuseras kring den framtida användaren, dels på grund av dagens</p><p>ökade användning av skräddarsydda system men också för att det minskar risken för en oönskad</p><p>effekt på projektets omfattning samt att det ökar kvaliteten på den slutgiltiga dokumentationen.</p>

<p>Purpose and research questions</p><p>The purpose of this thesis is to investigate influencing factors on the choice of tailoring of ERP systems during implementation. The research questions to answer are what types of adjustments can be made to the system to make it fit with the organisation, together with what factors influence the choice of these adjustments and how?</p><p>Research methodology</p><p>To fulfil the purpose and answer the research questions the study has been carried out in line with the hermeneutic circle. This has been done in three sequences. A pre-understanding of the phenomenon has been obtained by a literature study in the first sequence. In the second sequence interviews with IFS AB and Systeam AB have been carried out, analysed together with the pre-understanding and a model has been created. During the last sequence Sogeti Sverige AB has been interviewed to verify the model.</p><p>Research findings</p><p>The different ways of tailoring an ERP system are configuration, bolt-ons, extended report-ing, screen masks, workflow programming, user exits, ERP programming, interface development, new software package and package code modification. Tailoring types 1-8 and 10 were found in the literature while new software package was found in the empirical study.</p><p>The factors influencing the choice of tailoring are coming from three domains: the customer, the consultant and the system. The factors from the customer are attitude towards customisation, costs, knowledge, process design, time and user needs. Attitude towards customisation, customisation possibility and knowledge are coming from the consultant domain. Complexity, external software, functionality and maintenance are finally coming from the system domain. All factors were derived from the literature except knowledge in the customer domain, which was found during the empirical study.</p><p>Some factors influence the choice of specific tailoring types, while others influence the choice between light and heavy tailoring types. There are also factors that do not directly influence the choice of tailoring. Instead they act as prerequisites for the tailoring types. This leads to the conclusion that the influencing factors can not be seen in isolation; it is the combined influence from all of them that decides the choice of tailoring types.</p> / <p>Syfte och forskningsfrågor</p><p>Syftet med den här uppsatsen är att undersöka influerande faktorer på valet av anpassning av ERP-system under implementering. Forskningsfrågorna att besvara är vilken typ av anpassningar som kan göras av systemet för att det ska passa med organisationen, tillsam-mans med vilka faktorer som influerar valet av dessa anpassningar och hur?</p><p>Metod</p><p>För att uppfylla syftet och besvara forskningsfrågorna har studien utförts i linje med den hermeneutiska cirkeln. Detta har gjorts i tre sekvenser. En förförståelse har erhållits genom en litteraturstudie i den första sekvensen. I den andra sekvensen har intervjuer med IFS AB och Systeam AB genomförts, analyserats tillsammans med förförståelsen och en modell har skapats. Under den sista sekvensen har Sogeti Sverige AB intervjuats för att verifiera modellen.</p><p>Forskningsresultat</p><p>De olika sätten att anpassa ett ERP-system är configuration, bolt-ons, extended reporting, screen masks, workflow programming, user exits, ERP programming, interface develop-ment, new software package och package code modification. Anpassningstyperna 1-8 och 10 påträffades i litteraturen medan new software package hittades i den empiriska studien.</p><p>Faktorerna som influerar valet av anpassning kommer från tre domäner: kunden, konsulten och systemet. Faktorerna från kunden är attitude towards customisation, costs, knowledge, process design, time och user needs. Attitude towards customisation, customisation possi-bility och knowledge kommer från konsultdomänen. Complexity, external software, functionality och maintenance kommer slutligen från systemdomänen. Alla faktorer är härledda från litteraturen, förutom knowledge från kunskapsdomänen kund som påträffades under empiristudien.</p><p>Några faktorer influerar valet av specifika anpassningstyper, medan andra influerar valet mellan lätta och tunga anpassningstyper. Det finns också faktorer som inte direkt influerar valet av anpassning. De är istället förutsättningar för anpassningstyperna. Detta leder till slutsatsen att anpassningstyperna inte kan ses isolerade; det är den kombinerade influensen från alla faktorer som bestämmer vilka anpassningstyper som kommer att väljas.</p>

Den nya tullagen Union Customs Code (UCC) med målet elektroniskt tullhantering inom unionen kommer att börja tillämpas 1 maj 2016. Tullkodex för unionen innebär elektroniskt tullhantering såväl mellan näringslivet och Tullverket som mellan medlemsstaternas tulladministrationer. Syftet med lagen är att förenkla uppgiftslämning och tullhantering för företag vilket kräver omfattande uppgradering av IT-lösningar för både näringslivet och Tullverket. Kvalitet på de uppgifter som överförs till Tullverkets tull-system (TDS) antas ha större betydelse än tidigare då det genom UCC läggs en större vikt på spårbarhet.Organisationer bör därför optimera kvaliteten på de uppgifter som i samband med deklarationer lämnas till Tullverket. Detta för att undvika eventuella problem i framtiden. Optimal datakvalitet erhålls genom effektiva administrativa processer. Denna uppsats har därför genom en fallstudie studerat faktorer som förhindrar ett effektivt administrativt arbete. Resultatet visar att affärssystemets undermåliga funktionalitet, datakvalitetens opålitlighet, utebliven intern kommunikation samt avsaknad av standardiserade arbetsrutiner påverkar effektiviteten på de administrativa processerna negativt. / The new customs regulation, Union Customs Code (UCC), with the goal of electronic customs handling within the European Union will apply 1 May 2016. The Union Customs Code means electronic customs handling both between business and customs Administration and between member states' customs administrations. The law aims to simplify disclosure and customs management for businesses, which requires an extensive upgrade of IT solutions for both business and customs administrations. Quality of the data transferred to Customs' Tariff System (TDS) is assumed will havegreater importance than today as the UCC places a greater emphasis on traceability. Organisations should therefore optimize the quality of the data associated with declarations submitted to Customs. It is to avoid any future problems. Optimal data quality is achieved through efficient administrative processes. This paper has therefore through a case study, studied factors that prevent efficient administrative processes. The results show that the business system's substandard functionality, data quality's unreliability, loss of internal communication and a lack of standard in operating procedures are affecting the efficiency of the administrative processes negatively.

In this thesis success and failure of Enterprise Resource Planning (ERP) implementations through case studies of three Turkish organizations based on Critical Success Factors (CSFs) is investigated. The main purpose of this thesis is to reveal success and failure stories according to the effects of CSFs in ERP implementations. The case studies are composed of three Turkish organizations from different sectors. The data is gathered through active observations, analysis of project documents and interviews conducted with project managers who decided to implement ERP systems in their organizations, key users who involved in implementation projects, and consultants. All these projects are evaluated as success stories since most of the determined CSFs affected the implementation projects positively in these three organizations which have been using ERP system effectively for some period. Besides, the case studies show that there are problems about training, change management and legacy systems during projects and more attention should be paid on these issues during ERP implementation projects.