Contoh Bill Of Material Meja

What is the Bill of Materials (Bom)?

Bill of Material, also known as product structure or BOM, is a comprehensive list of items required for the manufacture of the end product, containing details of raw materials required, components, assemblies that are required either to construct or manufacture a product and which is used as the communication medium of manufacturing team with stores team.

Table of contents
  • What is the Bill of Materials (Pangkalan)?
    • Explanation
    • Structure of BOM
      • #1 – Single-Level
      • #2 – Multi-Level
    • Elements
    • Types of Bills of Material
      • #1 – Engineering Dermaga
      • #2 – Manufacturing BOM
      • #3 – Sales Bom
    •  Bill of Materials Example
      • #1 – Basic BOM: (Flow Chart Format)
      • #2 – Detailed BOM: (Tabular Dimensi)
    • Reasons why the BOMs are Crucial?
    • Conclusion
    • Recommended Articles


Now let’s berangkat with the explanation part. Say, I need to have a pizza on my plate now. Rather than buying it from a restaurant, I am curious to prepare it myself. There are so many questions involved in making the pizza ready for service. The first and foremost questions arise “what ingredients are required for making the base, sauce, and toppings?”. After every component is ready, “what should be the ideal heat to bake it?”. Now, shifting from pizza to our topic of discussion, what specific items are required for manufacturing the end product? The bill of the material revolves around this question.

  • The bill of materials contains the specification of every item required to manufacture the end products. Hence, not only the raw materials but also subassemblies, subcomponents, sub-parts, and consumables are enlisted therein.
  • The top level of Bom represents the finished product. Further, it is broken down into parts to define the requirements.

There are two formats in which a bill of material can be displayed:

  1. Explosion Format:
    It means to explode the end product into its component or parts (i.e., end to berangkat)
  2. Implosion Matra:
    It means to connect the individual parts to form an assembly at the highest level (i.e., Start to end)

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Structure of Dermaga

#1 – Single-Level

It is simple to prepare and use. However, in case of product failure, it is challenging to investigate which item requires replacement or repair. Further, such a structure of BOM is unsuitable for complicated products.

The basic structure has been shown below:

Single-Level (BOM)

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#2 – Multi-Level

Here the data is presented in a detailed tabular matra with each column for Part Number, Part Name, Description, Quantity, Cost, additional specifications, etc.

Multi-Level (BOM)

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Any Bill of Material should serve the purpose of manufacturing the end product without any hustle on the procurement of even a single item.

Following elements are required to create the same –

  1. Quantity:
    The Dermaga should specify the number of parts procured or manufactured for each assembly. Make sure that the optimum purchase order is placed. Quantity is the foremost requirement of BOM.
  2. Unit of Measurement:
    Per unit, inches, grams, kilograms, liters, square feet, cubic feet, etc., should be specified for each quantity. The purchase cost should be under the budget set for the project. It ensures that exact quantities are ordered.
  3. BOM Level:
    This helps understand all the elements of the Bill of materials. Pangkalan level provides the number or ranking for each part. It may be Single-level BOM or Multi-level Bandar.
  4. BOM Notes:
    This provides additional information regarding the bill of material other than the description of parts.
  5. Part Number:
    This helps track each part. Thus, a unique part number is assigned for each item for easy referencing.
  6. Part Name:
    The unique name of each item with a specific part number helps identify the item easily and more effectively.
  7. Raw Material:
    You should know the essential raw material for your end product. Pelabuhan should specify the same quality of raw material required in the manufacturing process.
  8. Description:
    Each part should have an adequate explanation about the part. It helps to distinguish between similar parts.
  9. Images:
    It’s good to have an image of a thousand words. It helps to cross-verify the Bandar details with the image. Images of the end product help with an easy understanding of each component.
  10. Method of Procurement:
    The required parts or items may be purchased from an outsider or manufactured internally. Make sure that optimum discount is availed in bulk purchases of items from the same vendor.

Types of Bills of Material

There are two types of bills of material.

#1 – Engineering BOM

It defines the design (i.e., drawing) of the end product. The engineering department makes such a design. The design itself specifies the requirement. It has alternate or substitutes for part numbers. The dimensions of each sub-assembly are also specified in such Pangkalan. Each line of BOM specifies the description part, name of the part, part number, unit of measurement and its size, and other relevant specifications.

#2 – Manufacturing Bom

The requirements herein are specified from the angle of actual manufacturing rather than just designing. However, engineering BOM aids the manufacturing of BOM. MBOM specifies the processes which are required at the execution stage and thereby keeping all things ready for manufacturing activities.

#3 – Sales BOM

It is treated as a sales item rather than just an inventory item. The requirements are specified in the sales proyek document.

 Bill of Materials Example

A bill of material can be created in tabular or flow chart form. Creating a bill of the material requires knowledge of that sector. Detailed knowledge is not expected, but you should have a broad view of the product. As a basic example, we will consider the manufacture of bicycles. Let’s say there is a demand for 100 bicycles. The question is what parts/components/assemblies/subassemblies should be required. Well, there are so many types of bicycles. Deliberately, we consider “Mountain-bike” as complicated products so that Pangkalan can be understood in a detailed manner.

Details of all significant parts of mountain-bike:

Mountain Bike

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#1 – Basic Pangkalan: (Flow Chart Matra)

Basic Bill of Materials (Flow Chart Format)

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#2 – Detailed Pelabuhan: (Tabular Dimensi)

Detailed Bill of Materials (Tabular Format)

Reasons why the BOMs are Crucial?

  1. We cannot imagine a product without its Dermaga. It is the BOM that specifies all the components.
  2. Preparing a BOM is the most crucial aspect since anything not specified in the Pelabuhan will not be acquired.
  3. Persinggahan helps identify the basic cost of components required to manufacture the end product.
  4. Once we have the cost of components, we can identify the assemblies we can get from a vendor instead of manufacturing them ourselves.
  5. It also helps to identify wasteful items that can be avoided.
  6. BOM helps in better decision-making whether to manufacture or buy it.
  7. It makes the manufacturing process a little cost-effective.
  8. Bandar ensures that an overhaul all the components are considered.


These are the basic requirements of the manufacturing process. It only helps to compute the cost of purchases. After the BOM is confirmed, other costs, such as labor, manufacturing overheads, selling overheads, etc., are lined up further to identify the
cost of goods sold
The Cost of Goods Sold (COGS) is the cumulative total of direct costs incurred for the goods or services sold, including direct expenses like raw material, direct labour cost and other direct costs. However, it excludes all the indirect expenses incurred by the company.

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Recommended Articles

This article has been a guide to What is Bill of Materials (BOM) & its Definition. Here we discuss the structure of the bill of materials and elements, types and examples, and reasons why the Dermaga is crucial. You can learn more about it from the following articles –

  • Opening Stock Meaning
  • Kalimantang Costing
  • Direct Material Cost
  • PO Stands for?
  • Spoilage