At present, the use of ERP in developing countries, especially in developed countries, is of great concern, because in developed countries it is still being developed, especially for SMEs and still paying attention to large companies, so that all can make good use of ERP and have a beneficial impact on the company. This paper describes some of the advantages, challenges, success factors, differences before and after, and differences in ERP implementation in developing countries and in developed countries. Because if you look at it, there are still ERP implementation failures that cause losses for companies that invest in ERP and make other companies afraid or don't want to invest in ERP. So the purpose of this paper is to explain that ERP utilization can be maximized and benefit the company such as reducing costs, more efficiency, and others if you take advantage of other approaches in ERP implementation such as CSF, ISP, and BPR.