Häufig gestellte Fragen
Why is an ERP system a matter for the CEO and not just an IT topic?
An ERP provides the unified data basis for almost all major business decisions and changes processes across departmental boundaries, which makes it far more than an IT software project. Industry analyses and consultancies such as Gartner or Panorama Consulting attribute a large share of failed implementations — roughly 55 to 75 percent depending on the study and definition — not primarily to the technology but to a lack of leadership commitment, unclear goals, weak change management and insufficient resources. Without visible backing from executive management, departmental self-interest gains ground more easily and conflicts between business units remain unresolved. Executive management should therefore prioritize the initiative as its sponsor, set success criteria and remain approachable over the entire project duration.
Which KPIs should an ERP deliver to executive management?
Most relevant for steering the business are revenue and margin as close to real time as possible, liquidity and cash flow, the current order backlog, plus inventory coverage, receivables collection periods and the utilization of staff and machines. Good systems consolidate these KPIs into role-specific management dashboards that give a quick overview and, where needed, allow a drill-down to document or order level. What matters is that all figures come from one shared data source rather than being pieced together from contradictory Excel reports. It makes sense to define the three to five most important steering KPIs before the system selection so that the ERP is chosen specifically with them in mind.
How long does it take for an ERP to pay off, and what costs are involved?
Realistically, it often takes 12 to 36 months before efficiency gains exceed the investment, depending on project size, starting position and customization depth. For mid-sized companies, total costs roughly range from 75,000 to 150,000 euros for on-premise solutions or around 5,000 to 12,500 euros per month for a cloud subscription, with implementation and consulting often accounting for around 30 to 50 percent. The return comes from shorter lead times, lower inventories, faster invoicing and better planning reliability, which should be defined in measurable terms up front. What counts is not the list price but the total cost of ownership over roughly five years, including maintenance, training and later adjustments.
What should a CEO pay particular attention to when selecting an ERP?
The priority is cost-effectiveness over the entire period of use, i.e. the total cost of ownership including licenses or subscription fees, implementation, maintenance and training, rather than the purchase price alone. Equally important is the industry fit, because a system that largely maps your own processes in its standard version noticeably reduces customization effort and update risk. Since a hard-to-use interface can jeopardize any project, later user acceptance should be tested early, for instance through key users in demos. Finally, the vendor's economic stability and the competence of the implementation partner matter, because both will accompany the project for years.
Which compliance obligations end up with the managing director, and does an ERP cover them?
Under German limited-company law (in particular §§ 41 et seq. GmbHG), responsibility for proper bookkeeping lies with the managing directors, even when tasks are outsourced to tax advisors or the software, and in cases of intentional or grossly negligent breach of duty, civil and tax-law consequences loom, such as personal liability under § 69 AO. The GoBD require that tax-relevant records be stored in an unalterable, complete and always readable form, which pure Excel solutions without accompanying process documentation generally do not fulfil. Then there is e-invoicing: receiving structured invoices has in principle been mandatory in domestic B2B transactions since January 1, 2025, while the mandatory sending takes effect in stages — from 2027 for companies with prior-year revenue above 800,000 euros and from 2028 for all others. A modern ERP should therefore process formats such as XRechnung and ZUGFeRD based on the EN 16931 standard and offer audit-proof archiving.
Should executive management lead the ERP project itself?
Operational project management is best handled by a dedicated project manager with a team of key users from the business departments, not by executive management alongside day-to-day business. The executive level instead acts as project sponsor, setting binding success criteria, budget and timeline, releasing resources and deciding on cross-departmental conflicts. A steering committee made up of executive management, IT and controlling has proven effective when it actually makes decisions at regular — for example monthly — intervals instead of merely reporting status. Since failed projects predominantly founder on lacking commitment, unclear goals and insufficient user training, this active steering role of executive management is a central lever for success.