Industry TemplatesFree worksheetPDF, Excel, Word exportFurniture Manufacturing

Furniture Bill of Materials (BOM) Cost Worksheet

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.

Download:

Part or material	Category	UoM	Qty per unit	Scrap %	Unit cost	Extended cost
						$9
						$29
						$13
						$1
						$4
						$6
						$2

Material cost per unit

$63

Material cost for 100 units

$6,336

Average cost per line

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.

BOM cleanup for ERP load

Optional: a checklist for validating a furniture BOM before importing it to your ERP.

Optional. The tool and every export work without this. No spam.

How to build the BOM

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.

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

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

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

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.

Frequently Asked Questions

What should a furniture BOM include?

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?

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?

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?

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.

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.

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