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This research paper has the objective to study the results of the use of ERP Systems in the SMEs' businesses and to study the suitability of work system performance. In order to build a cutting-edge server by backing up the leading ERP Systems used in SMEs' businesses, the sampling group are consisted of business owners in the area of Bangkok area, and questionnaires on the performance of ERP Systems are tabulated by 450 sampling persons. The collection of data is mainly focused on the standard deviation of the costing and analysis of the variances of SMEs sourcing for businesses. The most study is carried on manufacturing lines in which the operation is less than 14 years and number of staff is less than 50. Those who have an annual income of 7,500.001 are using ERP Systems in their business, but majority are having no knowledge, expertise, and experience to apply ERP Systems. ERP develops a …