CHAPTER ONE
INTRODUCTION
Bill of material processing can be described the compilation of the raw materials required to produce any desired product. This means billing the materials before processing so as to achieve a cost-effective production, avoiding less in buying the materials for production and also in the sale of products after production. There are a lot of problems encountered in the manual bill of martial processing system. It is difficult to maintain the relationship between raw materials at the lowest level and the in which this raw materials are combined to form final products are not shown in the manual bill of material processing. Most raw materials are used for more than one product. It becomes difficult to determine the final products in which a particular raw materials is used unless a separater record of the usage of raw materials is maintained. In Nigeria, some companies are a manufacturing company that produces spare parts (ie motorcycle or motor spare parts).
Those companies are the producers of engine blocks, piston and Rings, brake shoes, Inner kick, Inner gear, con rod, clutch Fiber, Tyre and Tube etc. the bill of material processing system is operated manually. Those involved are the production manager who is in charge of production. He lists all the raw materials that are needed for production. The stores manager takes Inventory of available raw materials and notes those that are not available. He then notifies the purchasing manager. The purchasing manager who is the head of the purchasing department is also involved. He is responsible for buying and bringing down the materials from the source. The Head of Finance and Accounts who is responsible for releasing funds for the purchase of raw materials. Those people co0operate with the marketing department. This is because price of the raw materials may affect the price at which products are marketed. This study involves an analysis of the manual system and the design of a new computer based system
