What is a bill of materials (BOM)?

A Bill of Materials (BOM) lists all the items that go into a finished good or subassembly. The Bill of Materials can simply list only the Materials and Quantities being used to manufacture a finished good or sub assembly. Furthermore it can be structured in a manner indicating all the the steps of assembly. This can let the bill of materials look like a tree with the finished good or subassembly as root. Items in a subassembly can be parts whose amounts whould be counted as natural numbers of pieces or if it is simple materials being used, measurements of mass, length or volume. bills of Materials are used as documents supporting the assembly process. They also play a role in MRP I, MRP II and ERP inventory and resource management systems.

Bill of Materials for a Product

Amount Part  
3 A  
1 B  
20 C  
4 D  
5 E  

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