The Bill of Materials (BOM) is an essential document when it comes to constructing products. It is a comprehensive list of the parts, components and assemblies required for a product’s manufacture. The BOM also provides specifications like part numbers and revisions that are needed in order to successfully assemble a particular item. It helps to ensure accuracy during the manufacturing process and can be used to track production costs, time estimates and other relevant data. By providing detailed information about the parts and materials involved in assembling a particular product, the BOM serves as an invaluable tool for businesses.