BOM 的user guide 的解释如下：

今天在查看一个报表，关于工单的成本与BOM物料需求成本差异比较的时候发现一个物料差异很大。

经过检查发现该BOM中有一个虚拟件，该虚拟件展开后的子件数量比较大。

而该工令上没有虚拟件，只有子件。-----报表异常的原因：展开的子件没有发料

测试发现，BOM中有虚拟件，虚拟件还有BOM的话，

开立工令的时候，系统会自动展开虚拟件最底层的物料作为物料需求，而不会有虚拟件作为物料需求。

查看了一下BOM userguide，中对虚拟件的解释如下

A phantom assembly is a non-stocked assembly that lets you group together material

needed to produce a subassembly. When you create a bill of material for a parent

item, you can specify whether a component is a phantom. One bill of material can

represent a phantom subassembly for one parent item, and a stocked subassembly for

another parent item.

Oracle Work in Process explodes through a phantom subassembly to the components

as if the components were tied directly to the parent assembly. You can define routing

for phantoms assemblies the same way as other assemblies. Work in Process ignores

phantom assembly routings when you define a job or repetitive schedule.

You can compute manufacturing and cumulative lead times for phantom assemblies that

have routings. If you do not want to offset the components of a phantom assembly in the

planning process, exclude the phantom item from the lead time calculations.

In general, phantom assemblies behave like normal assemblies when they represent a

top level assembly, such as when you master schedule them or manufacture them using

a discrete job. As a subassembly, however, they lose their identity as distinct assemblies

and are a collection of their components. The components of the phantom subassembly

are included on the job and on the pick list of the job-not the phantom itself.

Oracle Master Scheduling/MRP plans the phantom subassembly using the lot-for-lot

lot-sizing technique. Otherwise, the same rules apply to phantoms as for other

assemblies. Set the lead time of a phantom to zero to avoid lead time offset during the

planning process.

When model or option class bills are components to another bill of material, the

component supply type is phantom. See: Two-Level Master Scheduling, Oracle Master

Scheduling/MRP and Oracle Supply Chain Planning User's Guide.

The cost rollup treats phantom assemblies the same as regular assemblies. The phantom

is treated as a distinct entity; the cost elements of the phantom (material, resource, and

so on) are added to the cost elements of the higher assembly. Also, the full cost rollup

process sets the pending phantom assembly burden to 0.

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