Which of the following elements is considered part of SAP Master Data?

In the context of SAP Master Data, the correct choice encompasses essential components that are foundational for business operations within an SAP system. Master data refers to the core data that is crucial for operational processes. It includes key entities that are necessary for various business functions and processes.

Customer, Vendor, Material, and General Ledger (G/L) accounts are all pivotal types of master data. They are used across multiple transactions and applications within the organization, serving as a consistent reference point. For example, customer data is used for sales and distribution processes, vendor data is crucial for procurement, material data is integral for inventory management, and G/L accounts are essential for financial accounting. This interconnectedness of master data across different modules of SAP systems highlights its importance in ensuring data integrity and consistency throughout the organization.

On the other hand, routing steps, transaction documents, and MRP results fall under different categories of data. Routing steps relate to process details in production planning, transaction documents are specific records created during transaction execution, and MRP results pertain to the outputs of Material Requirements Planning processes. These elements do not serve as foundational data representations like customer or material master data does. Thus, option C is the correct choice as it embodies the essential elements of SAP Master Data.