Abstract: In the case of SMEs who intend to introduce ERP system at a stage when the experience of introducing and utilizing information systems is not mature it is a reality to take a considerable risk of human and material risks. To minimize these risks and maximize the likelihood of success of the introduction, it is necessary to identify the factors that must be considered. The results of this study are summarized as follows. First, the theoretical concept was established through the literature review of the existing research and the research model and hypothesis about the effect of the ERP introduction strategy and IT consulting service quality factors on the introduction performance were set up and then the empirical analysis was conducted. For the empirical analysis, the questionnaire method was used and analyzed by SPSSWIN 20.0 statistical package. How to introduce access in accordance with the enterprise situation for each company to introduce the ERP system (collectively approach, stepwise approach), the introduction type (external ERP package, developed, outer ERP system development), the order of the ERP system introduced as BPR (after BPR embodiment ERP implementation, BPR and ERP implementation and BPR implementation after ERP implementation) and the IT consulting service quality factor. The theoretical review and the previous study on the five dimensions of tangibility, reliability, responsiveness assurance, empathy. This study examines the previous studies on the system introduction strategy factors and the introduction performance and the existing research on the service quality measurement and examined the relationship between the introduction factors and the service quality. The results of this study are as follows. First, the results show that there is no significant difference in the degree of influence on the successful introduction of the ERP system according to the constituent factors of the introduction strategy. The adoption approach seems to favor the big bang approach which introduces thenecessary modules from the enterprise level or introduces the entire module at once, rather than the phased approach. Most of the companies that introduced ERP package introduced it. Most of the companies implement BPR and ERP concurrently in the order of introduction. As a result, specific introduction methods and procedures are different according to each strategy when introducing ERP system. Second, most of the tangibles, reliability, responsiveness assurance and empathy of IT consulting service quality are positively influenced by service quality in financial performance. There is little research on the effect of introduced ERP package on financial performance from a service perspective. IT consulting service quality has a significant effect on the introduction performance. Therefore, it is important to continuously improve the service quality.