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Bill Of Material. With the help of BOM you can calculate whole production cost of the product and you can verify material name, description & QPS which is used to make finish product.
BOM means Bill of materials.
Bill of material, having all the formulation of any product you want to make or we can say all specifications are provided in the BOM about the product we are going to make, or we can say all the raw material with Quantities are shown or described in the BOM
BOM means in engineering world with respect to costing is BILL OF MATERIALS