bill of materials


Also found in: Dictionary, Acronyms, Encyclopedia, Wikipedia.

Bill of Materials

A catalog of all materials needed to create a marketable item. For example, the bill of materials for a chest of drawers may list the frame, the individual drawers, the handles, the screws, the packaging and so forth. A bill of materials is organized hierarchically; that is, the product is listed at the top and all materials are below. See also: Bill of activities.

bill of materials

see PRODUCT SPECIFICATION.