A bill of material lists all components, ingredients, and materials needed to produce one unit of an end item.

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A bill of material (BOM) is a comprehensive list of all raw materials, components, and sub-assemblies required to manufacture or assemble a final product. It provides a detailed breakdown of each item's quantity, description, and unit of measure needed to produce one unit of the end product.

A Bill of Material Lists All Components, Ingredients, and Materials