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There is nothing called the best ERP . All ERP has emerged from the same concept they only differ in usage and applicability.
Oracle Financials : is good for Small and medium scale business/organization
Tally ERP is good for trading business
SAP is good for manufacturing, engineering, construction, Oil and Gas, Retail chains and big organization
BaaN was good for manufacturing organization.
There are others like : Sage, Scala, Quick books, Microsoft Great plains etc....
One need to choose between above software which best suits them : Organization culture-wise, cost wise and requirement wise.
