A Bill of Material is a basic tool that every apparel business should use to boost efficiency. The simplest way to explain it is as an inventory control system that allows you to track all your raw materials, components, garments and their associated costs. It can also serve as an important record when dealing with suppliers who might require it from you from time-to-time.
To start with, let’s take an apparel manufacturer as an example: Say you want to sell t-shirts and hoodies. You would need fabric for the shirts and hoodies which will be cut into multiple pieces (front, back etc.) Then there are buttons and zippers which are also manufactured by another company. All these materials come together at your factory where they are assembled into complete products like t-shirts or hoodies that are ready for shipping.
A Bill of Material tells you what materials are needed to make a product. It also tells you how many pieces of each material are required.