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The BOA framework in which BOM is the basis has attracted much attention in developing ERP system of SMEs for solving the problem of information combination. In this paper, in order to provide VSP in BOA framework with large grain reusable module, to improve developing efficiency and reduce development and maintenance costs of ERP systems, a BOM based reconfigurable developing method is presented. According to the idea of BOA and convergent evolution, a design principle to develop BOM by using the approach of meet-in-the-middle formatting is proposed. A rapid VSP developing process by managing BOM and configuring BOM instances has also put forward. At the end of the paper, the feasibility of the reusable development method is illustrated with an application example.