Starting with creating field and subcategories, would like to get some more knowledge

working with electronic parts who are manufactured by different suppliers but also many suppliers make the same product like SMD resistors, I would like to set up a list from parts then the suppliers to choose from.

What i like to know is the following order to make the parts list and the suppliers list.

  1. Does it make any difference if first make the supplier list and the part this supplier sell’s?

  2. Is it later always possible to select a supplier and see the parts or select a part and see the suppliers?

Just wondering and advice always welcome