Q). Define a material master record in SAP?

Answer:

In SAP, a material master record contains all the necessary data required to manage a material. Material master data includes a description of the material. Description may include things like size, weight, dimensions etc. Further, this also includes data relating to the control function i.e. industry sector, material type etc. All the above data can be maintained directly by the user in SAP MM. In addition to this data, which can be directly maintained by the user. Further, the material master record also contains some data which is directly maintained by the SAP system such as stock levels, which are updated on a continous basis.