I am working in a fertilizer industry. Before we are using in Oracle based software. Now we migrated to sap. In Oracle we are maintaining around 24000 material codes including refurbished. Also we have various plants and we have each code for each plant. So it's coming around 24000. But we are not maintain codes for One time purchase material from small small material to huge items like capital goods. But after migrating of sap we are maintaining 34000 material codes. How can we reduce the codes. We are maintaining a spares inventory only..