I'm interested in learning about the philosophy behind creating manufacturing items, particularly guidance or best practices that address potentially confusing aspects of the process. Instead of focusing on the technical details of MFN, MGA (or PPL), I'm looking for practical, example-based insights that offer a conceptual approach.

Specifically, I'm curious if there are any resources or documents that cover:

• Fundamental principles for guiding the creation of manufacturing items
• Common pitfalls or areas where confusion frequently arises
• Best practices developed within the industry

If anyone have any such resources(including books) or can point me in the right direction to find this information, I would greatly appreciate it.