The Bill of Materials (BOM) is a comprehensive list of components, parts, and materials required to manufacture a product. It provides detailed information about each item, including part numbers, quantities, descriptions, and sometimes pricing and sourcing details. The BOM serves as a crucial reference document for production planning, inventory management, procurement, and assembly processes. It ensures that all necessary materials are available and correctly assembled during the manufacturing process, helping to maintain product quality, consistency, and compliance with specifications.