ERP Item vs Physical Product EIN Number vs MBOM

Hello,


I'm wondering how 3DX users use the EIN number in practice.
Can we consider that this number represents the item reference in SAP? In some Dassault presentations, the SAP item reference would rather be connected to an MBOM object. What is the best practice?

Also, we used to make a plan for several parts. Example: A plan pointing to several 3D parts with the same geometry but different materials.
Do you think this method is correct in the long term or should we get into the habit of making 1 plan = 1 3D = 1 item?


Thank you in advance for your feedback.