What type of reference data should be included in the customizing sync with the target system before material master governance in SAP Master Data Governance?

Including plant codes in the customizing sync with the target system before material master governance is essential because plant codes are fundamental to the structure and organization of material data within SAP. Plant codes serve as identifiers for locations where materials are produced, stored, or sold. They are critical for accurately assigning materials to specific operations and processes within an enterprise.

By ensuring that plant codes are synchronized with the target system, organizations can maintain consistency and accuracy in their material master data. This synchronization allows for the effective management of inventory levels, production planning, and logistics, as plant codes directly influence how material data is utilized across various functions in the enterprise.

The other options, while important for different aspects of data governance and management, do not carry the same foundational significance in the context of material master governance as plant codes do. Customer IDs are more relevant in customer relationship management, vendor rankings pertain to procurement and supplier management, and product categories are related to the classification of materials, but they do not have the same critical role in the organization of material data at the foundational level.