How to leverage the upcoming S/4HANA migration as an opportunity for a holistic SG&A cost transformation. ERP migration as an opportunity for SG&A cost transformation in CPG. As cost pressures in the consumer packaged goods (CPG) industry rise, CFOs and other executives are seeking to extract more efficiencies from central functions. CPG companies spend 21 percent of their revenue on average on selling, general, and administrative (SG&A) expenses.