Modern Enterprise Resource Planning (ERP) systems, particularly those delivered via a Software-as-a-Service (SaaS) or cloud model, are designed to be accessible to small businesses. The primary benefits are a lower total cost of ownership and simplified implementation. Instead of a large, upfront capital expenditure for hardware and software licenses, small businesses can pay a predictable monthly subscription fee. Vendors also provide pre-configured templates and handle backend maintenance, which significantly simplifies the setup process and reduces the need for a large, specialized IT staff.

A. Minimal IT infrastructure: While cloud-based ERPs do require minimal on-site IT infrastructure, this is a contributing factor to the broader benefits of low cost and simple setup, making option D a more comprehensive and primary answer.

B. Offline processing only: This is fundamentally incorrect. The core value of an ERP system is its ability to provide real-time, integrated data processing across all business functions, which requires online connectivity.

C. Customizable business modules: Extensive customization is a feature more suited to large enterprises with unique processes and deep pockets. For small businesses, high customization is often prohibitively expensive and complex, not a primary benefit.

1. Bradford

M. (2015). Modern ERP: Select

Implement

and Use Today's Advanced Business Systems (3rd ed.). North Carolina State University. In Chapter 2

"ERP and Business

" the text discusses the evolution of ERP systems

noting that cloud computing has made ERPs more affordable and accessible for small and medium-sized enterprises (SMEs) by reducing upfront costs and simplifying implementation (pp. 45-47).

2. Al-Shboul

M. A. (2017). Critical success factors for cloud ERP implementations in SMEs. Journal of Information & Knowledge Management

16(03)

1750025. This study identifies "cost-effectiveness" and "ease of implementation and use" as critical factors driving cloud ERP adoption in SMEs

directly supporting the concepts of low cost and simple setup. (Section 4: Results and Discussion). https://doi.org/10.1142/S021964921750025X

3. Monk

E.

& Wagner

B. (2013). Concepts in Enterprise Resource Planning (4th ed.). Cengage Learning. Chapter 1

"Business Functions and Business Processes

" explains that while traditional ERP systems were expensive and complex

the market has evolved to offer solutions for smaller companies that are lower in cost and faster to implement (pp. 18-19).