Bill of Material (BOM) Definition by Philip de Kock Pubilshed on 2019-03-19

A bill of materials (BOM) or product structure (sometimes bill of material, BOM or associated list) is a list of the raw materials, sub-assemblies, intermediate assemblies, sub-components, parts, and the quantities of each needed to manufacture an end product. A BOM may be used for communication between manufacturing partners or confined to a single manufacturing plant. A bill of materials is often tied to a production order whose issuance may generate reservations for components in the bill of materials that are in stock and requisitions for components that are not in stock.

Extract from en.wikipedia.org: https://en.wikipedia.org/wiki/Bill_of_materials