Any particular industry has a greater benefit from an ERP implementation?
Any company that builds a product; designs, sources keeps inventory, markets, and distributes needs an ERP system. It is difficult to pinpoint a business that doesn’t need ERP.
For any business that has accounting, operations, and customer-facing applications, ERP has applicability across the board. What’s going to be more subjective is the depth of the solution. That’s going to be a function of what you can afford.
Even having a cash register and cheque book can be referred as an ERP, if you want. Well, yes, but most companies are going to need something that’s more complex than that.