H5: high costs of consulting services – agrees with the research, however, the high initial consulting costs can be reduced if the employees themselves become consultants, as in the case of PLIVA (18 employees are ). PLIVA has achieved all the criteria necessary to become a SAP Customer Competence Center, which would thus reduce license fees from 22% to 18%. It is well known that the one-day fee for a SAP consultant is about EUR 1000, and that this price includes programming and the consultant’s exceptional knowledge of business processes, according to the director of SAP Croatia, stressing that company managers often increase the costs themselves by postponing the decision to implement the consultant’s recommendations, and by later seeking to change decisions which have already been made.
H6: organizational changes are required – certainly in agreement with the research; though the project of implementing the ERP system and the BRP project were independent, they were coordinated at the level of the project steering committee, which permitted the proper execution of wide-reaching organization changes and contributed to the overall success of the ERP system implementation.
H7: advantages provided by the ERP system include standardization of business processes and consolidation of financial data – in agreement with the research of in Croatia, however, it must be noted that the implementation of this system in PLIVA resulted in many additional tangible and intangible benefits.
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