In order to specify the characteristics of a product (raw material or finished good) you have a configurable way to add as many additional informational to the product as desired. It can be done thought Attributes. For example, for the laptop product, attributes might be: memory size, screen resolution, color, etc.
Before adding an attribute, you must configure attribute type. Attributes must be linked to an Attribute Type. The attribute type identifies the type of data that can be entered for a specific attribute. The attribute type also defines a list or range of valid values that can be used for the attribute.
Attribute Groups are optional allowing the user to group related Attributes together to ease Attribute administration and better organizing Attribute information. In the example above, attribute types are: memory size, screen resolution, color; attribute values are: what color is laptop, what memory size is in laptop.
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Dynamics 365 FinOps 