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When you instantiate a result-oriented order BOM, you can only explicitly assign a material number. If you instantiate either top down or bottom up, this only applies to the selected item. All other items receive an internal material number.
In function module EXIT_SAPLCUKO_004 of the customer exit, you can maintain the material number, material type, industry sector, template material, and material description. You can also determine whether number assignment is always in the background or whether numbers are default entries only.