The development of ERP systems has followed an intriguing trajectory through the history of business management. During the 1970s and 1980s, driven by the need for comprehensive functionality and synergy among data, the transition from MRP (Material Requirements Planning) to ERP systems became inevitable. The ERP system, predominantly conceived as a framework for organizing and standardizing business processes, lays the groundwork for efficient resource planning and facilitates their control. In its evolutionary path, the first phase introduced the concept of a shared database, enabling the seamless flow of information across various departments. The second phase expanded ERP capabilities by incorporating modules for supply chain management, customer relationship management, and data storage. In the light of continuous technological advancement, modern ERP systems are constantly evolving to meet the dynamic demands of the business community. Keeping pace with these demands allows them to remain relevant and effective tools for managing resources and business processes. SAP and Microsoft Dynamics NAV represent famous ERP systems with unique attributes. The aim of the thesis is to thoroughly examine the tasks of ERP systems, their historical development, architecture, and key characteristics. Through the analysis of SAP and MS Dynamics NAV, their functionalities and architecture will be explored, providing a deeper understanding of the strengths and weaknesses of both systems. This comparison will highlight their fundamental functions, contributing to a better comprehension of their roles in business environments.