SAP developed R/3 with a view to covering and integrating every function within a company. Most other logistics packages have not yet achieved this level of integration, particularly with respect to accounting. The finance and accounting functions have always been the driving force behind the development of logistics software, since detailed cost-center accounting requires efficient administration of all types of order within the company. The order administration functions of the logistics package and their integration into the accounting function are thus of particular importance to anyone with responsibility for procuring logistics software. This fundamental aspect of corporate policy explains why the emphasis always has to be placed on certain areas when developing logistics software. The decision will ultimately depend on whether the finance function can be integrated, rather than on the quality of support provided for planning & control.