Plaut – a German-based consulting firm – was a leader in developing and installing sophisticated cost systems for major industrial clients in West Germany, and throughout Europe. SAP was founded in 1972 by four former IBM computer scientists to design efficient software for data processing in business and manufacturing applications. One SAP founder, Dr. Plattner, had met Plaut in 1984 and the two companies decided to combine Plaut’s sophisticated cost control systems with SAP’s leading-edge main frame software. Plaut would do the consulting work for the client’s specific problems and SAP would install and integrate its system with the client’s operations. Mr. Haussler found that SAP/Plaut system could satisfy the criteria top management had specified for a good system.