“[In general,] discrete manufacturing uses bills of materials (BOMs); process manufacturing uses formulations, also known as recipes.
A discrete manufacturer assembles products along a production sequence routing, whereas a process manufacturer blends in a batch.
In discrete manufacturing, a multi-level BOM is used to produce a finished good, indicating the base unit of measure with all the lower level assemblies and subassemblies featured below. In process manufacturing, all sequential steps are held within the product formula, including all relative secondary products. Batch sizes are based on specific units of measure and vary according to the formula and product yields.”