The implantation of an ERP (abbreviation for "Enterprise Resource Planning") system is an enterprise project that implies the remodeling of the information system, mostly the rethinking of management procedures within the organization. The expansion and the complexity of these projects demand a theoretical framework and « optimal practices » in order to model and to evaluate the key factors of implementation success and to analyze its impact on the organization’s performance. The research problem of our communication can be divided into three research questions: • What conceptual framework for ERP implantation? • What are the key factors of success in ERP implantation? • What is the relationship between ERP implantation and enterprise performance?