Bill of materials
From ControllingWiki
This is the IGC-DEFINITION (abbreviated)
Bill of materials / Stückliste
A bill of materials contains information about the components of a product and lists the purchased parts and the self-produced parts – either for the finished or semi-finished products. For each of these parts the standard volume (in the sense of a productive target to be reached) is also defined.
from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)
