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This paper proposes a structured methodology for the evaluation of alternative Electronic Commerce technologies to be introduced into SMEs' (small to medium enterprises) every-day business practices. The main tools used by the methodology are discrete event simulation and activity-based costing/management (ABC/ABM). The enterprise strategy definition is supported by the GRAI methodology, whereas the business process modelling is carded out with the use of IDEF-0 and IDEF-3 activity modelling tools. The application of the methodology and the results produced are demonstrated for a Greek medium-sized enterprise operating in the Clothing Industry. Conclusions and further research efforts are presented in the end of the paper.