Having participated in various MRP system programming projects, I salute you for your courage, for I can tell you that you have undertaken no lightweight project.
An MRP database application in Microsoft Access is not a project considered within the scope of a beginner MS Access user. You must first be conversant with the concepts behind the design of an MRP system (Inventory Management, Production Planning, Production Execution, Bills of Material, Work Routings, etc.) You must also be conversant, not only with table/query/form/report design, but also with Visual Basic for Applications as well, since many of the required activities (Hierarchical Multilevel and Summarized BOM Reports, Cost and Lead-Time/Offset Rollup Calculations, Order Scheduling and Routing, Inventory Allocation) can not be done with simple queries.
My first recommendation is to look for an existing MRP system/software package that can be adapted to fit your business' needs. You will get a far better and quicker ROI than you will by spending time re-designing the wheel.
If, however, you still wish to pursue this project, I recommend searching Google with "MRP design", for a plethera of research material. From this you can decide how best to scale your solution based on the relevant requirements for your business.
I then recommend searching Google with "Microsoft Access Visual Basic" for references to manuals, tutorials and examples to help you learn how to write Visual Basic code in MS Access. You can also search this site for excellent advice and examples on Visual Basic programming for MS Access. With this information, and with the information on the MRP design concepts, you can then decide how best to write the code for your particular solution.
If, after all of this, you make progress on your project, but have questions on specific issues with the development, feel free to post them here, and we will answer your questions to the best of our ability.