Last Updated on September 22, 2026
What Is BOM?
Bill of Material is abbreviated as BOM. It is a list of raw materials, trims, accessories, and packing items needed to produce a garment. In garment production, BOM becomes the working sheet for sourcing, costing, and production follow up.
A bunch of raw materials that are required to be sourced for producing a particular garment item is called BOM. Merchandisers should confirm that all materials are sourced from the suitable place at a competitive price. That is why they usually prepare it from the sample development stage and revise it before bulk production to ensure smooth delivery. Garment merchandisers should also be aware of the shipment date of the garment before preparing the bill of material, because lead time for fabric, trims, accessories, and packing material must fit the delivery plan.
Why BOM Is Important in the Garment Industry
In the readymade apparel industry, it is the most common scenario that a merchandiser has to create BOM before starting sample development. A practical BOM is normally cross checked with the tech pack, approved sample, and costing sheet, so the purchase team does not work with different numbers.
BOM has to be revised several times before bulk production. This revision step is often underestimated in practice, but it is where most costing and sourcing errors are caught early. BOM is normally prepared by the factory merchandiser or production merchandiser. After that, it is approved by the merchandising manager or any other responsible person from the factory owner and handed over to the purchasing or procurement department to purchase and in house all the required goods before bulk production.
What Information Should Be in a BOM?
Factory merchandisers have to make the BOM very carefully because it is a written document for all the related parties in the garment industry. A small mistake can create a big hassle, so the merchandiser has to check it frequently. Otherwise, wrong material issues and shortage issues may arise regularly during garment production.
A BOM usually contains the following information:
- Name of the person responsible for sourcing
- Material description
- List of all fabric, trims, accessories, thread, printing, embroidery, and packaging items
- Actual material consumption
- Consumption with loss percentage
- Style name, sample image, buyer name, buyer SKU, and season
- Shipment date and ex factory date
- Supplier name with country of origin
- Raw material price
- Projected cost per item
- Material price with freight cost
- Product quality
- Quantity required
- Product specification and supplier material code
- Size or length for items such as buttons and zippers
- Total cost of raw material
- Raw material color name or color code
- Sourcing date
- Cuttable width
- Product unit, such as yds, pc, or mtr
- Mold cost, testing cost, overhead, and CM cost
- Margin with FOB price
In many factories, this sheet is also shared with sourcing, stores, and cost control, so everyone works from the same approved numbers.
How to Prepare BOM in the Garment Industry
We can divide the BOM into four parts. These are fabric, trims and accessories, thread and special processes like printing and embroidery, and packaging items. Some factories also keep testing and special process items in the same sheet when those costs are buyer specific.
The bill of material making process is very important in the garment business for price quotation. So BOM making is a sensitive issue to get the final order. Usually, the factory merchandiser or development team receives the original sample or detailed information of the product such as quantity, color, size, and style from the buyer or buying house.
Once the required information is in hand, they start to make the bill of material by inputting all data in a specific format that is called BOM. At this stage, the consumption figure should be based on the approved size set, marker plan, and shrinkage allowance, not on rough estimation.
It is a common practice that the factory merchandiser or development team has to deliver a complete bill of materials to the procurement team to source all raw materials from the best place at a competitive price according to the garment item. Otherwise, they may mix up different materials. A small error in fabric shade, accessory code, or packing ratio can create a costly mismatch during bulk purchase and production.
For example, a T shirt BOM may include knitted fabric, rib, sewing thread, neck label, size label, care label, poly bag, and carton details with separate consumption and price lines. This makes it much easier to buy the right quantity and avoid shortages at the production stage.
BOM Format in Apparel Industry
A clean BOM format usually keeps fabric, trims, accessories, packaging, and costing in separate blocks, so updates can be made without disturbing the rest of the sheet. It is also easier to track revisions when every change is dated and approved by the responsible merchandiser.
The following bill of materials format is usually used in the garment industry to compile all materials in one sheet.
A well prepared BOM keeps sourcing, costing, and production aligned before bulk release.
Frequently Asked Questions (FAQs)
Q1. What is BOM in garment industry?
Ans: BOM means Bill of Material. It is the master list of all raw materials, trims, and accessories needed to make a garment. It is used for sourcing, costing, and production planning.
Q2. Who prepares BOM in the apparel industry?
Ans: Usually, the factory merchandiser or production merchandiser prepares the BOM. After that, it is checked and approved by the merchandising manager or another responsible person before procurement starts.
Q3. What is included in a garment BOM?
Ans: A garment BOM usually includes fabric, trims, accessories, thread, printing, embroidery, packaging items, consumption, supplier details, cost, and shipment related information. Some factories also add testing cost, overhead, and FOB margin.
Q4. What is the difference between BOM and tech pack?
Ans: A tech pack covers the full product specification, such as measurements, construction, and design details. A BOM focuses on the material list, quantity, consumption, and sourcing information needed to make the garment.
Q5. Why is BOM important before bulk production?
Ans: BOM helps the team buy the right materials at the right time and at the right cost. It also reduces shortage risk, wrong material issues, and last minute changes during bulk production.
