Bill of Material (BOM)
A listing of all the subassemblies, intermediates, parts, and raw materials that go into a parent assembly showing the quantity of each required to make an assembly. A BOM is used in conjunction with the master production schedule to determine the items for which purchase requisitions and production orders must be released.
There are a variety of display formats for bills of material, including the single-level bill of material, indented bill of material, modular (planning) bill of material, transient bill of material, matrix bill of material, and costed bill of material.
A BOM can also be called the "formula," "recipe," or "ingredients list," in certain industries.