A shop, a distributor, a sales agency. You do not make anything — you carry other people’s products, and the whole job is knowing what each one costs you today and what it should sell for in every channel by tonight.
They raise them one at a time, by email, in a PDF, in a currency that is not yours. Every one of those emails is a day of re-typing somewhere in your business — or a month of selling below cost because nobody got to it.
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A base list holds what you actually paid, or what the brand recommends. Every other list is derived from it by a rule you can read — per channel, per currency, per customer, with the rounding you really use.
A rule can sit on a whole brand, a category, a supplier or one product, and the most specific one wins. That is how a fifty-brand catalog gets repriced by four people without anybody opening a formula.
Every supplier numbers things their own way, and half of them change it without telling you. Their code is kept on the record so a reorder still matches, and your own SKU is what your channels and your invoices use.
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Retailer carries twenty-five brands, twenty-five galleries, ten channels, ten seats and ten thousand products. Brands beyond that come by add-on, so a fifty-brand catalog is one predictable line on an invoice rather than a negotiation.