While there is no bill of materials (BOM) on Xero, you can use third-party platforms to get a BOM feature.
Integrating with a manufacturing ERP, like Katana, enables you to create BOMs for all your products and product variants. You can also add all your raw materials and subassemblies within these BOMs, and Katana will automatically:
Make inventory adjustments
Check material availability for manufacturing orders
Calculate the cost of manufacturing