Suppose you went to a
restaurant for giving party to friends on passing CA- Exam.You asked all your
friends about the items they want to eat.
You wrote all the items on a paper
and gave that paper to waiter to bring food. This paper is called BOM.
At end you asked again to all your friends for deserts. You again wrote 1
desert for each of your friend. This paper is called MRN. In
costing language, BOM specifies all the materials required for a job while MRN
specify single item or few items required to complete a job.