Hello,
Agree with comments of an expert Caetano.
Do you really required all these 40 K items in BOM?
Mostly consumables components are not included in bill of materials.
It means Not included in Bill of materials as low price items does not effect much costing.
They can directly post to the production cost center and for planning you can use reorder planning.
Consumption base planning is used for cheaper items which are buy in bulk.
Reorder Point Planning - MRP Procedures - SAP Library
Best Regards,
R.Brahmankar