Difference between BOM Sheet and Cost Sheet in Apparel Manufacturing

Md Mahedi Hasan

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BOM Sheet

BOM refers to Bill of Material (Raw material, unit price, total price). A bill of material is structured list identifying all material and components required to construct a product as well as instructions for the producing and using the raw material.

BOM Sheet Example
BOM Sheet Example

Cost Sheet

Cost Sheet = Bill of Material + Manufacturing Cost + Others

BOM Sheet Vs Cost Sheet

A BOM is a list of material involved in a manufacturing, along with details of quantity, raw material, purchase type, basic dimension, supplier details, and other description. Here cost of the each material is not mentioned. It is used for apparel manufacturing process.

When garments’ purchase departments handles BOM they need to have cost of each line item and overall assembly for financial planning other use. It used an extra column of cost. Sometime few more columns based on batch quantity of material.

Differences between BOM Sheet and Cost Sheet in apparel manufacturing:

CriteriaBOM SheetCost Sheet
DefinitionBill of Materials (BOM) Sheet is a document that outlines the raw materials, components, and quantities required to manufacture a specific garment or product.Cost Sheet is a document that provides a detailed breakdown of all the costs involved in the production of a specific garment, including materials, labor, overhead, and other expenses.
ObjectiveBOM Sheet helps in planning and tracking the required materials for production, ensuring that all necessary components are available before the apparel manufacturing process begins.Cost Sheet is used for cost estimation, budgeting, and monitoring to ensure that the production remains within the allocated budget. It provides a comprehensive overview of all costs associated with production.
ContentIncludes information on fabric, trims, accessories, and other raw materials necessary for garment production, along with their respective quantities.Encompasses direct costs (materials, labor, and overhead) and indirect costs (administrative expenses, selling and distribution costs) associated with the production process.
FocusPrimarily focuses on the material aspect of production, providing a detailed breakdown of the components needed for manufacturing.Encompasses a broader perspective, incorporating both direct and indirect costs associated with the entire production process.
Preparation TimeTypically prepared at the early stages of product development, during the planning phase.Prepared before the production process begins, allowing for cost estimation and budgeting prior to actual manufacturing.
UsageUsed by production planners, sourcing teams, and inventory managers to ensure that the necessary materials are procured in a timely manner.Used by management, finance departments, and production teams to analyze and control costs throughout the production lifecycle.
UpdatesMay undergo updates as design changes or material availability issues arise, ensuring accurate information for production planning.May be updated periodically to reflect actual costs incurred during production and to make adjustments for future planning.
Example InformationIncludes details like fabric type, color, quantity, trims, buttons, zippers, and other components needed for the garment.Includes direct costs like fabric cost, labor cost, and overhead, as well as indirect costs like marketing expenses and administrative costs.
Bom Sheet vs Costing Sheet

Please note that the specific content and terminology used in BOM Sheets and Cost Sheets may vary between different garments manufacturing industries.

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