In simple words.Yes Its very imporatant while setting up a New client. These are some IMG activity which are avaialble in client 000 which has standard settings of QM component. You can then use these basic settings to maintain the master data required for your business transactions and to test the functions in the QM component for other clients.
Like sap says:
This function is particularly useful, if you:
Have other SAP application components active in a client and you want to implement the QM functions retrospectively.
Want to update or add to the system settings in the current client after changing a release.
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