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Hi everyone... I need to know the total sales, grouped by item, month/year and location... I have 12,000 SKU and 20+ locations... my reports are so slow because on top of that I need other data (last sale, last receipt, custom item fields, last three months average, etc.) ... so one idea is to have a custom record with location, sku, and month/year, etc. in order to query not the whole system, but only the pre-calculated "table"... My question is... How can I populate that custom record every day/night? Or do you guys have any other approach?

So if I'm understanding this, you'd end up with 12,000 × 20 records to check/update daily?
I'd encourage you towards building a <https://system.netsuite.com/app/help/helpcenter.nl?fid=section_1544122173.html|SuiteAnalytics Dataset> which may be more performant

To answer your Q about updating large numbers of custom records, I've seen good performance out of putting my custom records in "container" parent records and updating the child record as a sublist. Magnitudes quicker to commit sublist lines than to load and save each record. It depends on the complexity of the child record, but I was fitting ~500 children per parent, with each parent being dealt with by a separate M/R `map` stage.
Also don't forget you can cache your search results!