摘要： 本文从分析卷烟生产和市场的特点入手，根据烟草的应用现状，讨论了烟草企业进行物料清单重构的必要性；然后就烟草企业物料清单存在的问题，提出了物料清单重构的方法和步骤。这些方法和技术包括设置物料项目虚项和设计模块化的物料清单技术。

关键词： 物料清单；模块化物料清单；虚项；重构

中图分类号：F274 文献标识码：A

Bill of Materials Reconstruction on MRPⅡ/ERP of Tobacco Corporation

MA Shihua , ZHOU Xiao and YOU Zhi

(College of management of Huazhong University of Science & Technology, Wuhan Hubei 430074,China)

Abstract: This paper discusses the necessity of tobacco corporation to reconstruct the BOM in terms of the application situation of MRPⅡ/ERP,from the analysis of the character of tobacco production and cigarette market , then points out the method and approach to reconstruction of BOM , aiming for the defect of the BOM of tobacco corporation . This method includes establishing virtual material items and designing modularization BOM .

Key words：Bill of Materials ；modularization BOM ；virtual material item ；reconstr

[1] [2] [3] [4] [5] 下一页