A bill of materials is a list of materials and components used in a manufactured item, which are sometimes appended to an engineering diagram of the item.

The service analogy to the bill of materials in a manufacturing company is the bill of resources ( BOR), which is a record of a service firm's parent- component relationships and all of the materials, equipment time, staff, and other resources associated with them, including usage quantities.

Material Acquisition

A bill of materials is a list and the quantities of materials or components that make up a completed product. In many ways the BOM is a configuration log, without containing physical measures or dimensions of a product.