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Microlesson · 5-min read

Material Requisition Note (MRN) and BoM vs MRN

## Material Requisition Note (MRN)

Also called: Material Requisition Slip.

### Definition

A voucher of authority used to request and withdraw materials from the store.

### Key facts

AspectDetail
Prepared byUsually the production department, based on the BoM / Material Requisition List
If no BoM existsThe planning department or the requesting department prepares it
PurposeEnsures materials are issued in an authorised and recorded manner
Shared withBoth Store and Cost/Accounting departments for recordkeeping and costing
FormatVaries by industry, MIS, and accounting system

### Bill of Materials vs. Material Requisition Note

Bill of MaterialsMaterial Requisition Note
Prepared by engineering/planning dept.Prepared by production or other consuming dept.
Complete schedule of components & raw materials for a job/work orderA document asking the storekeeper to issue materials
Can serve as / replace a material requisitionCannot replace a bill of materials
Can be used for quotationsUseful for arriving at historical cost only
Helps keep quantitative control on materials drawnShows material actually drawn from stores

> Memory hook: BoM = the plan (standard, forward-looking, can quote). MRN = the action (authority to issue, records actuals).

⚠️ Common exam mistakes

  • Saying the MRN can replace the BoM — it cannot; only the BoM can replace a material requisition (not the other way round).
  • Forgetting that the MRN goes to BOTH stores and cost/accounting departments.
  • Stating the MRN is used for quotations — it gives only historical cost; the BoM is used for quotations.
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