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Bill of material in SAP

 we can define BOM as "List of all materials required in a process together with the quantities required. BOM is part of master data of production planning and also used in discrete manufacturing. In general, the BOM is created and edited directly from within the master recipe for which it is required. By creating a production version, you can uniquely combine a master recipe with an alternative BOM. The material components of the alternative BOM can then be assigned to the operations or phases of the master recipe and be taken into account in material quantity calculation.