Which of the following is NOT considered master data in an ERP system?

Master data in an ERP (Enterprise Resource Planning) system typically refers to the critical business data that is essential for the operations of a company. This includes key entities that are used throughout the system and are relatively stable over time. Examples of master data include information about customers, employees, and factories.

Customer data represents the individuals or organizations that purchase goods or services, while employee data encompasses the details of the workforce needed to support operations. Factory data provides information about the physical locations where production occurs, including details like capacity and operational capabilities.

In contrast, purchase orders are categorized as transactional data rather than master data. They represent the individual transactions that occur within the business, such as requests for goods or services, and they fluctuate frequently based on business activity. Therefore, purchase orders are distinct from master data due to their dynamic nature and role in the everyday operations of the ERP system.