|Bill of materials (BOM)|
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Definition of Bill of materials (BOM)
Bill of materials (BOM)
A listing of all parts and subassemblies required to produce one
Bill and Hold Practices
Products that have been sold with an explicit agreement that delivery
Bill of exchange
General term for a document demanding payment.
Bill of lading
A contract between the exporter and a transportation company in which the latter agrees to
Bill of materials
A listing of all the materials and quantities that go to make up a completed product.
bill of materials
a document that contains information about
Bill of materials
An itemization of the parts and subassemblies required to create a
Breeder bill of materials
A bill of material that accounts for the generation and
Cash management bill
Very short maturity bills that the Treasury occasionally sells because its cash
Cost Plus Estimated Earnings in Excess of Billings
Revenue recognized to date under the percentage-of-completion method in excess of amounts billed. Also known as unbilled accounts
Direct materials cost
The cost of all materials used in a cost object, such as finished goods.
Direct materials mix variance
The variance between the budgeted and actual mixes of
An instrument evidencing the obligation of a seller to deliver securities sold to the buyer.
Indented bill of material
A bill of material reporting format under which successively
billing system in which the invoices are sent off at the time of customer orders are all separate
Materials price variance
The difference between the actual and budgeted cost to
Materials quantity variance
The difference between the actual and budgeted quantities
Materials requirement planning
Computer-based systems that plan backward from the production schedule
materials requirements planning (MRP)
a computerbased information system that simulates the ordering and
A document listing the quantities of specific parts to be withdrawn
Matrix bill of material
A bill of materials chart listing the bills for similar products,
Modular bill of material
A bill of material format in which components and subassemblies
Multilevel bill of material
An itemization of all bill of material components, including
online bill payment
The electronic payment of a bill via the Internet. The specified amount of the bill is electronically debited from your account.
Phantom bill of material
A bill of materials for a subassembly that is not normally
Unprocessed goods bought for manufacture, part of inventory.
Raw materials inventory
The total cost of all component parts currently in stock that
Repair bill of material
A special bill itemizing changes needed to refurbish an
Single-level bill of material
A list of all components used in a parent item.
billing method in which the sales for a period such as a month (for which a customer also
Summarized bill of materials
A bill of materials format showing the grand total
See Treasury bill.
Tax anticipation bills (TABs)
Special bills that the Treasury occasionally issues that mature on corporate
Short-term U.S. government security issued at a discount from
A short-term (less than one year) government discount bond.
Short-term government security.
Debt obligations of the U.S. Treasury that have maturities of one year or less. Maturities for Tbills
U.S. Treasury bill
U.S. government debt with a maturity of less than a year.
Unbilled Accounts Receivable
Revenue recognized under the percentage-of-completion
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