Abstract
Abstract This paper adopts anew philosophy for planning and controlling materials and parts which are necessary for customization production in small payments under high variety. GBOM is a an effective programmed treatment for large volumes of data which are associated with the great number of technical formula of every variety. This is achieved through maintaining the general technical formulae of the product species only. The main objectives of this paper is building a data base depends on establishing a general formulae for the product species. This formulae is maintained to be the origin of every next formulae of another product. This actually takes place when every customer select his/her specification according to the treatment system of GBOM throng a direct dialogue with the manufacturing company. The paper also includes an illustration for the concept and mechanism of GBOM by applying the designed software on a case study, which is represented by a product of the general company for manufacturing furniture in Mosul. .