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Enterprise Resource Planning (ERP) provides the necessary infrastructure that forms the operational and transactional system of record for manufacturers of all types and sizes. With a history that spans almost 3 decades, ERP has truly become a mature business application. Aberdeen's them this year in benchmarketing ERP in manufacturing is measuring business benefit and time to value. As ERP has become more pervasive in manufacturers, there is risk in perceiving it as a necessary infrastructure and neglecting to measure the business benefits resulting from its implementation. This 5th annual Aberdeen benchmark, based on over 445 survey respondents, explores Best-in-Class approaches to realizing the greatest business benefit possible from ERP.