Make-to-order manufacturers typically make a limited number of basic products, but each one may have different options. If manufacturers assign a different part number to each product made – which may have many different dimensions, colors, or other options – then they can end up with many thousands of part numbers. This whitepaper explores an alternative approach: To assign a smaller number of "product line" part numbers, and then to track attributes such as width, length, color and other options on an item or container basis. This not only makes it easier to track raw, work-in-process and finished goods inventory, but also makes it easier to do cost comparisons for like jobs and to integrate with ERP and accounting systems.