产品BOM是企业组织生产、成本核算、物料准备最基本的依据，又称为产品结构表或产品结构树。由于在实施的过程中涉及到企业的方方面面，很多因素都能够影响到系统数据的质量，一个错误数据可以导致整个产品数据分解失败，因此，必须从技术和管理各方面采取有效措施来提高系统数据的准确性。本文阐述了产品BOM在企业经营管理中的作用，分析了影响产品BOM准确性的主要因素，提出了改善产品BOM准确性所采取的措施。%The product BOM is the important basis of the organization of production, cost accounting and material preparation. It is also known as product structure or product structure tree. In the process of implementing, all aspects of the enterprise are involved in, and many factors can affect the data quality. A single mistake of the data can lead to the failure of product data decomposition. Therefore, effective measures must be taken from the aspects of technology and management to improve the accuracy of system data. This paper expounds the role of BOM in business management of enterprise, analyzes the main factors influencing the accuracy of product BOM, and measures to improve product BOM are proposed.
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