In Opinion, I think in this study has addition findings understanding of IS strategic planning, such that capabilities are enabled through the support of competency. This study furthers our understanding of the understudy capability development processes by showing how an SME can develop, manage and deploy its competencies and capabilities to support the overall processes of strategy formation in ES upgrading and implementation. The capabilities function as references for SMEs in achieving ES upgrade and implementation. And this research disparate set of key organizational practices, competencies and capabilities together and presents them in a structured and coherent model which can serve as the basis for further research.