In the standard manufacturing module, I don’t know of a standard disassembly process.  In maintenance and repair, there is the possibility of doing something like this with customer goods, but that isn’t the same as your need.  I would suggest rather than doing counting (which affects counting statistics and other affects), you would create a Finance Project to first issue (using Issue Inventory Part) out the finished assembly to allow capturing the full cost of the item, then receive in the component parts at whatever level you want to restock them (using Receive Inventory Part).  In this way, any cost differences between the finished product (labor) and the component parts only - which you will always have - will be properly captured.  In fact, one could argue that there is additional labor to be accounted for in the disassembly process, but that is a further complication that is best absorbed by overhead expense I think rather than attempting to apply as expended labor.

Thanks, @ShawnBerk for your answer

Hello, maybe to late but I found it handy to use  the regular shoporder (with repair function on). Put one of the items the are put back in to stock as the item to build (switch from Purchased to manufactured and back). Then the item then is consumed in the BOM. The other items that are put back to stock you can add them in the by product tab. Please make sure to put the QTY per unit always to 1. You can refer to the attached picture. Hope this can help someone.

I’m happy to inform that with IFS Cloud 23R1 release it will be possible to create a standalone Disassembly Shop Order. This will be based on a disassembly BOM/Routing and will allow you to issue the part to be disassembled from stock and receive back its components to stock including serial tracked components.

I am currently in IFS 10, I was able to create a disassembly BOM for a purchased part.  But I am not able to create a disassembly shop order.  How does this functionality work in IFS 10? 

In Apps 10 it is not possible to create a stand alone disassembly shop order. It can only be done through the MRO process. General disassembly shop order where introduced in IFS Cloud 23R1.