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This article applies to:

  • Product: ONESOURCE Global Trade
  • Sub-Product: IMMEX

Materials structure: Static BOM vs. Dynamic BOM

In the field of production management and materials planning, the term BOM (Bill of Materials) refers to the structured list of components, raw materials, and subassemblies required to manufacture a product. There are two main approaches to representing this structure:
Static BOM
 and
Dynamic BOM
.

Static BOM (Static Bill Of Materials)

Static BOM is a fixed, predefined structure that represents all components required to manufacture a product, regardless of the production context. It is defined in the master system and does not change with each production order.
Characteristics
:
  • Used for planning and design.
  • Does not vary by lot or specific production conditions.
  • Useful for cost analysis, product engineering, and inventory control.

Dynamic BOM (Bill Of Materials based on production postings)

The Dynamic BOM, by contrast, is generated based on actual production postings. It reflects the materials that were actually used in a specific order, allowing for a more precise, contextualized view of the production process.
Characteristics
:
  • Based on actual consumption data.
  • May vary between production orders for the same product.
  • Useful for efficiency analysis, quality control, and continuous improvement.

Relationship between Static and Dynamic BOM

Both structures are complementary:
  • The
    Static BOM
     serves as the baseline reference for planning and designing the product.
  • The
    Dynamic BOM
     makes it possible to validate and adjust that planning based on operational reality.
Comparing the two can reveal deviations, waste, or opportunities for optimization in the production process.

Operational restriction in the IMMEX system

Although the Static and Dynamic BOMs are complementary from an informational standpoint, the IMMEX system imposes an important operational restriction:
only one of them may be used for consumption and operational control
.
This means the company must define whether its consumptions will be managed 100% based on static structures or 100% based on dynamic structures, with no possibility of mixing both within the same operational environment.

Best-practice recommendation for customs regimes

For control purposes in customs regimes, such as those under the IMMEX program,
the dynamic structure is most recommended
. This is because it more accurately reflects production as it actually occurred, avoiding discrepancies between what is declared and what was truly consumed.

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