How SAP's view-based material master — one object extended across plants, sales organisations, and valuation areas — is re-expressed in D365's split model of shared product definition and per-legal-entity released product, with the choices that drives for dimension groups, item groups, and posting profiles.
The SAP material master is one of the most structurally important objects in any ECC migration, and one of the most misunderstood. On the surface it appears to be a single record per material. In reality it is a collection of views — each view a set of fields maintained at a specific organisational level — joined by the material number.
A SAP material is defined at the client level in MARA. The MARA record carries the material number, material type (MTART), base unit of measure, material group (MATKL), industry sector (MBRSH), net and gross weight, dimensions, and a handful of cross-plant attributes. MARA has one record per material regardless of how many plants use it.
The MARM table holds one conversion record per material per alternative unit. Each record carries the conversion factor (quantity in alternative UoM = factor × quantity in base UoM) and the denominator.
Shared product (EcoResProduct). One record per product per environment. Carries the product number, product name, product type (Item or Service), search name, and the product dimension group (if the product has configuration, size, colour, style, or version dimensions).
D365 uses two classes of dimension group to control how a product is tracked and identified in inventory.
SAP material groups (MARA-MATKL) serve as procurement and reporting classifiers. In D365, procurement categories (EcoResCategory) play the same role in the purchasing workflow — purchase requisitions and purchase orders can be line-item categorised, and default posting rules can be attached to categories for non-stock procurement.
The SAP material master is one object with many organisational views. D365 separates product identity (shared product) from company-specific behaviour (released product). Every other aspect of the product data migration — dimension groups, unit conversions, batch management, item groups — builds on that split.