A Bill of Materials (BOM) is a comprehensive, structured list of all the raw materials, components, sub-assemblies, parts, and the quantities of each needed to manufacture or assemble a final product. It serves as a foundational document for production planning, inventory control, and costing.

A BOM typically includes part numbers, part names, descriptions, quantities, units of measure, and sometimes procurement details or costs. For complex products, BOMs are often hierarchical, reflecting the product’s assembly structure from individual components to the finished item.

Several types of BOMs are used for different purposes:

• Engineering BOM (EBOM): Defines the product as designed by engineering, focusing on functional design.
• Manufacturing BOM (MBOM): Details all parts and assemblies required to build a shippable product, including packaging materials and items consumed during production.
• Sales BOM (SBOM): Lists the products and components as they appear on a sales order to a customer.
• Configurable BOM (CBOM): Used for products with multiple options and variations, allowing for a specific BOM to be generated based on the selected configuration.