Her goal is "universal" access to pre-K. His plan incorporates some elements of the ballot measure supported by Coakley but he says it’s also more flexible; companies that already offer 10 days of paid "flex time" would be exempt. Manufacturing Resource Planning Case Study Origin. The Gartner Group first used the abbreviation ERP in the 1990s to extend upon the capabilities of material requirements planning (MRP), and the later. Vanguard…