benefit side, there is evidence that labor savings and increased profitability have been achieved subsequent to the implementation. For example, the justification process, conducted in early 1998, required a reduction in head count at the pri- mary site of eight to ten people (for the same level of business activity). The reduction was to be achieved six months to a year after implementa- tion. Meanwhile, a labor-intense business unit was consolidated into the facility during the imple- mentation. Consequently, transaction levels in the core business used to justify the implementation increased by 48%. All things remaining equal, with the old MRP II system, approximately 22 new people would have been added in the targeted functions to address the new business volume. With the ERP system, staffing of these functions grew by only 14 individuals. The net difference of negative eight satisfies the justification require- ment. One year after implementation, the primary site has seen sales revenue increase by 22%. However, the anticipated increase in revenues that should result from greater compatibility and communication with customers and more open systems has not yet been achieved.