1. In a three-tier client/server Enterprise Resource Planning (ERP) Sales and Distribution (SD) implementation wherein multiple servers are connected with a network infrastructure, and wherein a database server operates with a storage system to provide database management services (DBMS), a method for optimizing software components for performance improvement in ERP comprising: (a) evaluating each software component in said network infrastructure; (b) identifying tuning opportunities for each software component, the identifying comprising: (b1) identifying tuning opportunities in an Operating System (OS), the identifying comprising: (b1a) selecting an appropriate OS; (b1b) selecting a proper device driver; and, (b1c) implementing Direct Input/Output (I/O) Bridge (DIB) to subpod mapping; (b2) identifying tuning opportunities in said ERP application; (b3) identifying tuning opportunities in said DBMS software; and, (c) applying tuning techniques to each software component to achieve best system performance and avoid poor performance and bottlenecks, the applying comprising: (c1) applying the said tuning technique to said OS, the applying comprising: (c1a) mapping DIBs to specific subpods to keep a process and its I/O interrupts together within the same subpod to reduce latency; and (c1b) mapping every DIB to its subpod to keep a process and its corresponding I/O interrupts together onto the same subpod if every DIB is filled with at least one Host Bus Adapter (HBA) and if all processors in the database server are evenly utilized; (c2) applying the said tuning technique to said ERP application; and (c3) applying the said tuning technique to said database server, which runs DBMS software.