Track and Trace as Distinct Functional Layers in Traceability Systems

This manuscript presents a conceptual framework that clarifies the functional foundations of food traceability by explicitly distinguishing between tracking and tracing as two complementary but distinct layers. While traceability is widely mandated in food systems, persistent failures during audits and recall events suggest unresolved conceptual ambiguities in how traceability is operationalized. The paper proposes a minimal operational perspective in which tracking is defined as the structured recording of real operational events affecting fractions of food product lots, whereas tracing is defined as the reconstructive capability that relies exclusively on previously recorded tracking information. By introducing the concepts of lot fractions and reinterpreting the Bill of Materials (BOM) as a transformation ontology, the framework explains common traceability failure modes observed in food safety audits and partial recalls. The contribution is theoretical and system-oriented, deliberately excluding implementation-specific or technological solutions. The proposed framework is intended to support the evaluation, auditability, and design of food traceability systems across heterogeneous organizational contexts and production scales.