8.4 MRP, Bills of Material & Distribution Requirements Planning

Key Takeaways

  • Independent demand comes from outside the organization and must be forecast; dependent demand is derived arithmetically from the parent item's schedule and must never be forecast.
  • Applying reorder-point logic to a dependent-demand component is the classic materials management error, because dependent demand is lumpy and known rather than smooth and uncertain.
  • MRP nets requirements against on-hand and scheduled receipts, then offsets by lead time to produce planned order releases level by level down the bill of material.
  • Distribution Requirements Planning applies the same time-phased logic outward across a distribution network, and its output becomes the master schedule input at the source.
  • MRP output is only as good as three inputs: an accurate master production schedule, an accurate bill of material, and accurate inventory records.
Last updated: August 2026

MRP, Bills of Material & Distribution Requirements Planning

The inventory models covered earlier — economic order quantity, reorder point, safety stock — assume demand arrives continuously and independently. For components consumed inside an assembly, that assumption is wrong, and applying those models to them is one of the most consequential errors in materials management. This section covers the planning method that dependent demand actually requires.


Independent vs. Dependent Demand

Independent demandDependent demand
SourceOutside the organization — customersDerived from the demand for a parent item
ExamplesFinished goods, service parts sold to customers, MRO suppliesComponents, subassemblies, raw materials inside a bill of material
PatternRelatively continuous and smoothLumpy — nothing for weeks, then a full lot
KnowledgeUncertain; must be forecastCalculable from the parent schedule; must be computed
Correct methodReorder point, EOQ, safety stock, statistical forecastingMRP — time-phased requirements planning

The classic error, and a favourite exam item: managing a dependent-demand component with a reorder point. Because dependent demand is lumpy, the reorder point either triggers far too early — carrying inventory for weeks before the build — or fails to trigger at all until the shortage is already unavoidable. Worse, safety stock is being carried against uncertainty that does not exist, since the requirement is calculable from the master schedule. The correct answer is always to plan dependent demand with MRP and reserve reorder-point logic for independent-demand items.


The Bill of Material

The bill of material (BOM) lists every component required to make one unit of a parent item, with the quantity per parent.

BOM typeStructureUsed for
Single-levelParent and its immediate children onlySimple issue lists
Indented / multi-levelFull hierarchy showing every levelEngineering and planning visibility
ModularOrganized by option and feature group rather than by end itemConfigure-to-order products; drastically reduces the number of BOMs required
Planning / phantomAn artificial grouping that is never stockedPasses requirements straight through a transient subassembly

Low-level coding assigns each part the lowest (deepest) level at which it appears anywhere in any bill of material. MRP processes level by level, and low-level coding ensures a component used at several levels is netted once, after all of its requirements have accumulated. Without it, the same part is planned repeatedly and order quantities are wrong.

BOM accuracy is the constraint. A BOM that is 98% accurate on individual lines produces, on a 50-line assembly, roughly $0.98^{50} = 36%$ probability that the whole assembly's requirements are correct. Component-level accuracy compounds catastrophically at the assembly level, which is why serious operations target 99%+ BOM accuracy and treat engineering change control as a materials management discipline rather than a documentation one.


MRP Mechanics — the Gross-to-Net Explosion

MRP takes three inputs and produces one output.

Inputs: the master production schedule (what end items, how many, when), the bill of material (what goes into them), and the inventory record file (what is on hand, what is on order, lead times, lot sizes, safety stock).

Output: planned order releases — what to buy or make, how much, and when to release it.

The Netting Logic

Net requirements=Gross requirementsScheduled receiptsProjected on hand from the prior period\text{Net requirements} = \text{Gross requirements} - \text{Scheduled receipts} - \text{Projected on hand from the prior period}

Then the planned order receipt is offset backward by the lead time to produce the planned order release.

Worked Time-Phased Record

Item: bracket, 2 required per parent assembly. Lead time 2 weeks. Lot size lot-for-lot. On hand at start 90. A scheduled receipt of 100 is already due in week 2.

Parent assembly master schedule: week 3 = 80 units, week 5 = 120 units, week 7 = 100 units. Gross requirements for the bracket are therefore 160 in week 3, 240 in week 5, and 200 in week 7.

Week1234567
Gross requirements0016002400200
Scheduled receipts010000000
Projected on hand901903030000
Net requirements210200
Planned order receipt210200
Planned order release210200

Reading the table step by step:

  • Week 1: nothing happens; 90 on hand carries forward.
  • Week 2: the scheduled receipt of 100 arrives, taking projected on hand to 190.
  • Week 3: gross requirement 160 is covered by the 190 on hand, leaving 30. No net requirement.
  • Week 5: gross requirement 240 against 30 on hand gives a net requirement of 210.
  • Offsetting the 210 receipt back by the 2-week lead time puts the planned order release in week 3.
  • Week 7: gross requirement 200 against zero on hand gives a net requirement of 200, released in week 5.

Exam trap: the planned order release is what procurement acts on, and it sits lead time earlier than the requirement. Confusing the release row with the receipt row produces an order placed exactly when the material was needed. Note also how the scheduled receipt in week 2 suppresses what would otherwise have been a week-3 net requirement — netting against existing supply before planning new supply is the whole point of the calculation.

Lot-Sizing Rules

RuleMethodBest fit
Lot-for-lotOrder exactly the net requirementExpensive items, low ordering cost, JIT environments
Fixed order quantityAlways order a set quantitySupplier minimums, container or pallet quantities
Economic order quantityClassic EOQ formulaItems with relatively stable demand — a poor fit for genuinely lumpy demand
Period order quantityCover a fixed number of periods of requirementBalances ordering cost against carrying cost with lumpy demand
Least total cost / least unit costDynamic rules comparing setup and carrying cost across period combinationsWhere the cost trade-off justifies the complexity

Related Outputs and Concepts

  • Action messages / exception messages — MRP tells the planner to release, reschedule in, reschedule out, or cancel. Managing by exception is the intended operating model; reviewing every line defeats the system.
  • Pegging — traces a component requirement upward to the parent order and ultimately the customer order that caused it. This is what lets a buyer answer "which customer is affected if this shortage is not resolved?"
  • MRP II (Manufacturing Resource Planning) — extends MRP with capacity, financial, and simulation capability, closing the loop between the material plan and the resources needed to execute it.
  • Closed-loop MRP — feeds capacity feasibility back into the schedule rather than assuming infinite capacity.

Distribution Requirements Planning (DRP)

DRP applies the same time-phased netting logic outward across a distribution network instead of downward through a bill of material.

MRPDRP
StructureBill of material (product hierarchy)Distribution network (location hierarchy)
ExplodesParent item into componentsCentral source into regional and local stocking points
Demand sourceMaster production scheduleIndependent demand forecast at each field location
OutputPlanned purchase and production ordersPlanned shipments between locations, and total requirements at the source

DRP calculates time-phased requirements at each stocking location, offsets them by the transportation lead time, and aggregates them upward. The result is a planned shipment schedule and — critically — a time-phased demand signal at the central source, which becomes an input to the master production schedule.

Why DRP matters for the bullwhip effect. A network run on independent reorder points at every location generates orders that batch and overlap unpredictably at the source. DRP replaces those independent signals with a single visible time-phased plan across the whole network, so the source sees genuine requirements rather than the sum of many local ordering policies. That visibility is one of the most effective structural bullwhip mitigations available.

Push vs. pull deployment: DRP is a push model in which the central source allocates based on the network plan, and it is well suited to constrained supply where allocation must be managed centrally. A pure pull model lets each location order what it wants, which works well with ample supply and fails badly during shortage, when every location orders defensively and inflates the apparent requirement.

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MRP Inputs, Netting and Lead-Time Offset
Test Your Knowledge

A buyer manages a component consumed only inside a single assembly using a reorder point with safety stock. What is wrong with this approach?

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Test Your Knowledge

An MRP record shows a net requirement of 210 units in week 5 for an item with a two-week lead time and lot-for-lot sizing. When must the planned order be released, and what does the planner act on?

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D
Test Your Knowledge

A distribution network of twelve regional warehouses each operates an independent reorder point against the central plant. The plant experiences severe, unpredictable order spikes. What structural change addresses this?

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