This chapter commences with a brief description of Enterprise Resource Planning (ERP), followed by a discussion of the benefits provided by an integrated ERP system. Next, the chapter describes several critical issues that managers must consider before making the final decision to integrate all the business functions in the organization. These issues are categorized under fundamental issues, people, the organizational change process, and the different approaches to implementing ERP. A well-defined plan is the first step to a successful ERP implementation. Therefore, the chapter concludes with a flow chart, depicting many of the activities that must be included in an ERP implementation plan.