The document discusses SAP SD (Sales and Distribution) and the SAP implementation process. It describes SAP SD as an ERP package that specifies planning across departments and utilizes the 4Ms (Men, Money, Material, Machinery). It notes that SAP uses a three-tier architecture with presentation, application, and database layers. It then outlines the roles of consultants in implementing SAP projects using the ASAP (Accelerated SAP) methodology and its five phases: project preparation, business blueprints, realization, final preparation, and go-live support.