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A Bill of Materials ( BOM ) defines the standard quantity of each sub - component type that is used to manufacture a component type.

A "Bill of Materials" (BOM) defines the standard quantity of each sub-component type
that is used to manufacture a component type. Information about a component type can
be recorded before it is used to manufacture any other component type. The same sub-
component type can be used for manufacturing more than one component type and can
thus occur in more than one BOM specification. A BOM is defined for each component
type. Most component types require different sub-component types.
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