SAP-ERP is a German software company / and SAP is the software platform they sell. The acronym stands for "Systemanalyse und (and) Programmentwicklung - Enterprise Resource Planning"

SAP is also popular business software. There are a good number of acronyms as well. Without more info maybe acronymfinder.com

Where did you see it? We can't guess what it stands for without context. You probably meant 'SAP' as an abbreviation, but I can tell you that 'sap' is that sticky red liquid that comes out of plants when you cut them.