# Furniture Bill of Materials (BOM) Cost Worksheet

> Source: https://netray.co/tools/furniture-bom-cost-worksheet
> Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems.
> Section: Free Tools

## Short answer

Editable furniture BOM with scrap per line and extended material cost, ready to export to Excel for costing or ERP upload prep.

## Category

industry-templates

## Industry

Furniture Manufacturing

## Audience

- Plant manager
- Production planner
- Product engineer
- Costing analyst

## Tool

**Kind:** worksheet

**Mode:** editable

**Currency:** $

**Columns:**

#### Part or material

**Key:** part

**Type:** text

#### Category

**Key:** category

**Type:** select

**Options:**

- Panel
- Solid wood
- Hardware
- Upholstery
- Finish
- Glass
- Packaging

#### UoM

**Key:** uom

**Type:** select

**Options:**

- EA
- M2
- M
- BF
- KG
- L
- SET

#### Qty per unit

**Key:** qty

**Type:** number

**Format:** decimal

#### Scrap %

**Key:** scrap

**Type:** number

**Format:** decimal

#### Unit cost

**Key:** cost

**Type:** number

**Format:** currency

#### Extended cost

**Key:** ext

**Type:** number

**Expr:** qty * cost * (1 + scrap / 100)

**Format:** currency

**Rows:**

**Part:** Side panel 18 mm MDF laminated

**Category:** Panel

**Uom:** M2

**Qty:** 0.84

**Scrap:** 12

**Cost:** 9.5

**Part:** Top rail, oak 25 x 60 mm

**Category:** Solid wood

**Uom:** BF

**Qty:** 3.2

**Scrap:** 15

**Cost:** 7.8

**Part:** Soft-close drawer slide, pair

**Category:** Hardware

**Uom:** SET

**Qty:** 2

**Scrap:** 0

**Cost:** 6.4

**Part:** Cam lock and dowel kit

**Category:** Hardware

**Uom:** SET

**Qty:** 1

**Scrap:** 2

**Cost:** 1.35

**Part:** Edge banding 2 mm PVC

**Category:** Panel

**Uom:** M

**Qty:** 9.5

**Scrap:** 8

**Cost:** 0.38

**Part:** Lacquer, two coats

**Category:** Finish

**Uom:** L

**Qty:** 0.45

**Scrap:** 10

**Cost:** 11.2

**Part:** Carton and corner protectors

**Category:** Packaging

**Uom:** SET

**Qty:** 1

**Scrap:** 0

**Cost:** 2.1

**Totals:**

#### Material cost per unit

**Key:** ext

**Agg:** sum

**Format:** currency

**Summary:**

#### Material cost for 100 units

**Key:** per_100

**Expr:** sum_ext * 100

**Format:** currency

#### Average cost per line

**Key:** avg_line

**Expr:** sum_ext / count

**Format:** currency

**Notes:** Scrap is yield loss for that line only. Panel scrap is driven by nesting and offcuts, hardware scrap by breakage, finish scrap by spray losses. Labour and overhead are not included.

## Content

**Intro:** A furniture BOM is the single document linking design, purchasing, cutting and costing. This worksheet captures each part with quantity, UoM, scrap and unit cost, then totals the material cost for one finished unit.

**Sections:**

#### How to build the BOM

**Body:** Start from the product drawing and list every component, grouping panels, solid wood, hardware, upholstery, finish and packaging. Use consistent units: square metres or sheets for panels, board feet or cubic metres for solid timber, each for hardware, litres for finish. Enter scrap per line, then export. Keep the first level flat for costing; multi-level structures for sub-assemblies can be added in the ERP.

**Bullets:**

- One row per purchased item or cut part family.
- Do not bury hardware in a lump sum, it hides price changes.
- Record material grade and thickness in the part description.

#### Scrap and yield

**Body:** Panel parts lose material to offcuts, solid timber to defects and trimming, and finishes to overspray. A single global scrap number misrepresents all three. Setting scrap per line gives purchasing the right buy quantities and costing the right unit cost. Review scrap each quarter against actual material issues compared with BOM theoretical usage.

#### Common mistakes

**Body:** Teams often mix UoM between the BOM and purchasing, such as costing in square metres while buying in sheets. Another is leaving out edge banding, adhesive and packaging, which together can matter on low-cost items. Not tracking BOM revision when a design changes also leads to wrong purchase orders.

#### Moving to ERP

**Body:** Most ERPs expect parent item, component, quantity per, UoM and scrap or yield. This sheet follows that structure so you can clean the data here and then load it to your item and BOM tables with your system's import tool.

**Cta:** If your furniture BOMs are scattered across spreadsheets, Netray can help prepare a clean, validated BOM load for your ERP and keep it in sync with purchasing.

**Faq:**

#### What should a furniture BOM include?

**Answer:** Every part or material needed to build one unit: panels, solid wood, edge banding, hardware, upholstery, adhesive, finish and packaging, each with quantity per unit, unit of measure, scrap allowance and cost.

#### How do I handle panels cut from sheets?

**Answer:** Either cost per square metre of finished part with a scrap percentage for nesting loss, or cost per sheet divided by the number of parts per sheet from your cut list. Be consistent so purchasing and costing agree.

#### How is scrap different from wastage?

**Answer:** In practice they are used interchangeably. Scrap here means extra material that must be bought to deliver one good unit, expressed as a percentage of the net quantity per unit.

#### Can I load this into an ERP?

**Answer:** Yes, export to Excel and map the columns to your ERP's BOM import. You will need item numbers, which this sheet leaves as descriptions so you can decide the numbering.

## Search terms

furniture bom template, furniture bill of materials excel, furniture costing sheet, bom for cabinet manufacturing, wood furniture material list, furniture material cost worksheet, bom template for woodworking, furniture production bom

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