BOM (Bill of Materials) is comprehensive list of the raw materials, sub-assemblies, intermediate assemblies, components, parts, and quantities of each needed to manufacture or repair a product. The BOM will also include procurement instructions, manufacturing process, price breakdown, and tooling breakdown. This centralized source of information can also be referred to as a manufacturing bill of material (MBOM), and is used to plan purchases of inventory, estimate costs, minimize production delays, and accelerate necessary replacements.