## Bill of Materials (BOM) vs Material Requisition Note (MRN)

Parameter	Bill of Materials (BOM)	Material Requisition Note (MRN)
Prepared by	Planning Department	Production Department
Scope	All materials required for a job (complete list)	Single or few items only
Replaceability	Can replace MRN	Cannot replace BOM
Use for quotation	Yes — can be used to invite quotations	No — used for historical cost calculation only
Nature of control	Shows quantity to be drawn (Quantitative Control)	Shows material actually drawn from stores

### Memory Hook

BOM = Blueprint → prepared in advance by planning, covers everything.
MRN = Request slip → raised on the spot by production for specific needs.

Worked example

### Example 1

Q: A furniture factory's planning dept. prepares a document listing all wood, screws, varnish, and fabric quantities needed for a sofa. Is this a BOM or MRN?

Answer: BOM — it lists ALL materials required for the job and is prepared by the planning department.

### Example 2

Q: The production supervisor realises mid-shift they need extra sandpaper (not the original planned quantity). Which document do they raise?

Answer: MRN — it is for a single/few items needed urgently, raised by the production department.

⚠️ Common exam mistakes

Saying MRN can replace BOM — it cannot. Only BOM can replace MRN (because BOM covers all items).
Thinking BOM is prepared by the production department — it is prepared by the Planning Department and sent to production, stores, and cost accounting.

Reference:

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Bill of Materials vs Material Requisition Note - Distinction

Worked example

⚠️ Common exam mistakes