Aiming at characteristics of production and requirement, analyzing multi-dimensional structure features of manufacturing resources, Bill of Manufacturing Resource for capacity allocation was presented based on mapping logic relationships. The state description matrixes of process load and capability were built upon Bill of Process as a coupling; the associated structure of capacity, process and material is expressed according to operations in each production stage. With manufacturing process information being integrated and carded, the accurate description of manufacturing resources can be obtained. Decision support data is provided for capacity allocation in steel enterprises. BOMR model is verified as feasible and effective by conducting in an actual enterprise.