As pre-packaged solutions developed for a generic customer, Enterprise Resource Planning (ERP) systems cannot satisfy `out of the box' all the specific requirements of every entity where they are deployed, due to differences between the ERP application and the business model. The identification of disparities between the organization requirements and the ERP system capabilities allows determining adjustments expected in organizational practices to match the way the ERP application works, as well as modifications, customizations, or extensions needed in the software to fit inadequately addressed business processes. This article focuses on this issue by reviewing current methods that try to identify and bridge gaps between business requirements and system capabilities in ERP implementations.