Manufacturing
BOM
Bill of Materials
TL;DR
The structured list of every component required to make one unit of finished product — quantities, units, scrap factors, alternates. The foundation of MRP, costing and dispense.
A Bill of Materials lists every raw material, intermediate, sub-assembly and packaging component required to produce one unit of finished product, with quantities, units of measure, scrap/yield factors and (often) approved alternates. Multi-level BOMs nest sub-assemblies.
In regulated manufacturing the approved BOM is part of the MMR (pharma), DMR (devices) or Food Safety Plan input. Changes go through formal change-control with two-person approval. V5's formula = the BOM + the process routing + the in-process controls, snapshotted on WO release.