What does a Bill of Materials (BOM) include?

A Bill of Materials (BOM) serves as a crucial document in the product realization process. It includes a detailed and comprehensive list of all the raw materials, components, and subassemblies required to manufacture a product. The BOM typically specifies quantities, part numbers, descriptions, and sometimes even the sourcing and specifications of each item needed in the production process. This ensures that manufacturers have a clear understanding of what is necessary for product assembly and helps in organizing the supply chain effectively.

The other options do not align with the primary purpose of a BOM. Potential customers are related to market research and sales strategies; marketing strategies focus on how to promote and sell a product, and a financial budget outlines the costs associated with creating the product. Each of these areas functions differently within the broader context of product development and realization.