Bill of Materials
A Bill of Materials (BOM) is a list of every material required to make the finished product. The BOM also specifies the quantity of each material required to make one finished item. It is defined on the production order. Each BOM item quantity is multiplied by the production order quantity to determine how much of each material is required to make the quantity on the production order.
These materials can be validated by MES, to make sure all material being loaded into a machine, or consumed into the process is required by the BOM. MES validates the consumption to prevent incorrect materials being used.
The list is hierarchical, because the finished product may be made from a combination of semi-finished goods and raw materials. The semi-finished goods may also be made up from a combination of semi-finished goods and raw materials, and so on.

The structure of the BOM hierarchy indicates the kind of processes in the factory.
The finished product and each of the semi-finished materials is created in the factory as the result of a manufacturing process.

So there is a process to make:
- Rear Axles
- Bearings
- Axle Subframes
- Axle Shafts.