Enterprise Resource Planning (ERP) software is designed to be the system of record for operating and managing a business. But there is still a perception amongst some that ERP is a luxury and a risk in implementation. Even with that, according to Aberdeen's most recent Aberdeen Business Review, almost three quarters of manufacturing companies have some form of ERP. It drops to less than half in other key verticals like retail and healthcare, but is still a significant number. The key to successful ERP is strong ERP strategy, not just for implementation, but to keep it operating, growing, and adapting with a company. This Analyst Insight will look at how the changing perception of EPR impacts an ERP strategy. It will also examine how Best-in-Class companies develop and maintain their ERP strategy.