What is Bill of Resources (BOR)?

Bill of resources (BOR) refers to the list of resources required to produce an item.   In order to make any process, various resources are required.   Materials required for producing an item are specified in Bill of material ( BOM) .  Similarly, manpower, machinery and tools etc that are required to do a process are listed in Bill of Resources (BOR).

BOR lists the type and number of resources required to do a process/operation.  It also specifies what is the duration of resource requirement.  Generally these information are captured using work-study analysis carried out at the workcenter.

Where Bill of Resources (BOR) is used?

Bill of resources (BOR) is used to

• arrive at the standard resource requirement for a process/item/operation
• for assigning resources during work order
• Capacity planning
• arrive at Cost of production
• find the efficiency of resources in production in comparison to standards set

How to Define BOR ?

Normally , BOR works in tandem with Routing.   Routing defines the list of processes that are to be done to make a product.  BOR specifies the resource required to do the process.

GoodBooks provides definition of BOR at multiple levels, depending on the needs of the organization.  These are

• Item Level                        Resource requirement are given at overall item level
• Process Level                  Resource requirement are given for each process of an item defined in routing
• Operation Level             For detailed  operation level specification,  each operation within each process can define its resource requirement

BOR Detail Section will explain the working of the form in detail