Which of the following does not constitute material master data?

Material master data pertains to the core information necessary for managing materials in an organization. It typically includes details related to products, such as supplier information, logistical data for managing inventory and supply chains, and financial information that relates to the valuation and cost of materials.

Employee training records, on the other hand, do not fall under the category of material master data. These records reflect qualifications, certifications, and training achievements of personnel rather than any information about physical materials or products. They are part of human resources management rather than material management.

In this context, while supplier information, logistical data, and financial information all directly relate to the handling, tracking, and valuation of materials, employee training records serve a different purpose and are used in managing the workforce rather than materials. This distinction clarifies why employee training records are not considered material master data.