MRP glossary TOP > Engineering Data Control > P/L
P/L
P/L stands for Parts List, and it has two usages: master data consisting of items and product structure, and a ledger sheet where the master data is output. When generally referring to as P/L, it is the latter and the former is called B/M (Bill of Materials). For details, see "Parts List".
Related term: B/M
Reference:JIT Business Research Mr. Hirano Hiroyuki