Golden record · ITEM

Product and item

The thing you sell or consume, and its variants, packs and equivalents across sites and systems.

Also called SKU, material, article, part, service line, menu item

01 Why it matters

What depends on getting this right

In one sentence

Margin, availability, price variance and standardisation are all per item. When each site carries its own code for the same thing, none of those comparisons exist — which is the single most common finding in a multi-site group.

02 Where it lives

Every system holds a different version

None of these is wrong. Each was built for a purpose and records the part of the entity that purpose needed, which is exactly why resolution is required rather than optional.

SystemWhat it holds of this entity
ERP material or article masterthe commercial and financial definition, cost and price
PLMthe engineering specification and revision history
WMSthe physical handling unit, which is often not the selling unit
POS or e-commercethe selling item, with local buttons and variants
Procurementthe supplier part number, which differs from yours

03 Match keys

What actually matches, and what only looks like it does

KeyHow well it works
GTIN, EAN or UPCExcellent where it exists, absent for services and internal items.
Manufacturer part numberStrong for engineered goods, inconsistent in formatting.
Normalised description plus attributesThe fallback, and the reason attribute extraction matters so much here.
Supplier part number plus supplierResolves purchased items when internal codes diverge.

04 Survivorship

When two records disagree, which value wins

Survivorship is a business decision, not a technical default. These rules should be agreed with the people who own the data and then applied consistently, because changing them later restates history.

Rule 01

Specification from PLM, commercial attributes from ERP

Each system is authoritative for a different half of the record.

Rule 02

Unit of measure conversions must be explicit

Cases, pallets and eaches cannot be survived; they must be converted with a stated factor.

Rule 03

Retain local codes as aliases

Otherwise historical transactions stop matching the standardised item.

Rule 04

Status wins conservatively

A blocked or obsolete flag from any authoritative source should survive over active.

05 The cost of not doing it

What stays broken while it is unresolved

Breaks

Four prices for one item

Sites cannot compare or negotiate, and procurement leverage is invisible.

Breaks

Category reporting silently incomplete

Local items outside the master drop out of category totals without any error.

Breaks

Stock duplicated across the estate

The same part held under three codes at three sites reads as three different shortages.

Breaks

Recipe and BOM costing wrong

If the consumed item is not the mastered item, theoretical cost never matches actual.

07 Questions

Frequently asked

Where should the item master live?

In one governed place that publishes to the systems that need it, with local codes retained as aliases. Trying to make every system adopt one code natively is what makes these programmes fail.

How do we handle equivalents and substitutes?

As an explicit relationship rather than a merge. Two items that can substitute are not the same item, and merging them destroys the ability to analyse the substitution.

See the duplicates in your own data

We will resolve one entity on your systems, live, and show what the duplicates are costing.

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