以面向客戶定制生產的柔性制造企業為對象，針對其物料管理中種類多、變化快等具體特征和存在的困難，提出了一種優化管理方案。通過構造一種可變型的產品結構，說明該管理系統應具備的功能和特點；對系統具體實施過程，提出優化實施方案。通過該方案的實施，有效地降低了產品系列和產品版本數量、提高了BOM表生成效率和成本核算的準確度。并通過對產品結構的更細致的配置，可對生產過程進行更精確的管理。
關 鍵 詞 物料清單; 物流管理; 產品配置; 優化方案

An optimization scheme design of BOM management was proposed, with a manufacturing enterprise which based on customer’s order as object, aimed at the characteristics and difficulty in the material management. This paper constructed a transformable structure of the products, accounting for the functions and characteristics of the system; brought forward a referenced optimization scheme for implementation. Via this scheme, we reduced the amount of the products and the BOM, improved the efficiency of the BOM regeneration and the accuracy of costing. And with more careful configuration of the product structure, the manufacture process can be managed more accurately.