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<a accesskey="3" href="page.php?w=Bill_of_materials&amp;p=2">3.Next</a>
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<p>A <b>bill of materials</b> or <b>product structure</b> (sometimes <b>bill of material</b>, <b>BOM</b> or <b>associated list</b>) is a <a href="page.php?w=list">list</a> of the raw materials, sub-assemblies, intermediate assemblies, sub-components, parts, and the quantities of each needed to manufacture an <a href="page.php?w=Product_%28business%29">end product</a>. 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 <a href="page.php?w=production_order">production order</a></p><p>
<a accesskey="3" href="page.php?w=Bill_of_materials&amp;p=2">3.Next</a>
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