Bill of Materials (BoM) is a list of raw materials or ingredients and its respective quantities needed to manufacture the final goods.
Before starting production, there might require a configuration for the product. It defines the components/raw materials required for production, number of components, workstations, and all. The raw materials are most important for creating a product. These raw materials or components for manufacturing are termed as the Bill of Material (BoM) in Odoo. Sometimes the product may require multiple BoM since it can be created in different ways. Similarly, they can be also used for creating product variants.