If you're still struggling with bursting control files in spite of the detailed BIP documentation, here's a quick primer (and a plug for their software) from Brent Lowe of STR Software.
http://www.strsoftware.com/resources/generate-documents-from-my-erp/understanding-bi-publisher-bursting-control-files-in-oracle-ebs-r12/
http://www.strsoftware.com/resources/generate-documents-from-my-erp/understanding-bi-publisher-bursting-control-files-in-oracle-ebs-r12/
