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Enterprise Resource Planning -- ERP-software system are considered as tool of strategic relevance for managerial and accounting activity. In the last years, these systems have been considered also by Small and Medium Enterprises SME. However, the literature proposes different framework to aid the company to improve and evolve their Informative System, but they are addressed specifically to large companies. In this paper an analysis of the different approaches is proposed with the aim of defining a new framework designed for small and medium enterprise. Finally, the introduced framework has been applied in a real case study.