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Manufacturing Terms4 min read727 wordsSearch Volume: 500–2K/mo

Bill of Materials (BOM)

A comprehensive list of every material, component, and trim required to produce a garment, serving as the foundation for costing, ordering, and production planning.

Last Updated: February 2026

What is Bill of Materials (BOM)?

A Bill of Materials (BOM) in fashion is a structured document listing every input required to manufacture a finished garment — from the main fabric to the last button thread. It is the definitive reference document for costing, material procurement, and production management.

Components of a garment BOM:

1. Shell Fabric:

  • Fabric name and composition
  • Colour (Pantone or swatch reference)
  • Width (typically 44"–60")
  • Consumption per garment (meters)
  • GSM/weight

2. Lining/Interlining:

  • Type (fusible, non-fusible, woven, non-woven)
  • Consumption per garment
  • Placement (collar, cuffs, full body)

3. Trims:

  • Buttons (size, material, colour, quantity per garment)
  • Zippers (type, length, colour, brand)
  • Hooks and bars (size, quantity)
  • Elastic (width, type, meters)
  • Thread (colour, type, denier)

4. Labels and Packaging:

  • Brand label (woven/printed, size)
  • Care label (mandated by BIS in India)
  • Size label
  • Hang tag and string
  • Poly bag or garment bag
  • Folding board/tissue paper

5. Embellishments (if applicable):

  • Embroidery thread (colour, weight)
  • Sequins/beads (per garment count)
  • Prints (placement, colours)

Why This Matters for Fashion Entrepreneurs

A complete BOM is the single document that enables accurate costing. Without it, you're guessing at your margins — and guessing wrong is expensive.

Why every brand needs a BOM:

  • Accurate cost calculation: Every rupee of material cost is captured
  • Consistent ordering: Buy exactly what's needed, no more, no less
  • Factory communication: Eliminates ambiguity about specifications
  • Scaling up: Multiply BOM quantities by production volume
  • Supplier comparison: Same BOM → apples-to-apples price comparison

Common BOM mistakes:

  • Forgetting care labels (legally required in India)
  • Underestimating trim quantities (always add 5–10% buffer)
  • Not specifying thread colour (factories use whatever is available)
  • Ignoring packaging materials in costing

Sourcing Guide

Creating a BOM:

BOM format options:

  • Excel/Google Sheets: Most common, easy to share
  • Tech pack software (Techpacker, Backbone): Integrated with designs
  • ERP systems (as you scale): Full production management

What to specify for each item:

  • Item name and description
  • Supplier name (preferred)
  • Supplier code/article number
  • Unit of measure (meters, pieces, kg, set)
  • Consumption per garment
  • Total quantity needed (with buffer)
  • Unit price
  • Total cost

BOM-driven costing formula:

  • Total material cost + CMT cost + overhead + desired margin = selling price
  • Work backwards from target retail price to validate margin

Pricing & Costs

A well-built BOM reveals your true cost per garment:

Example BOM (basic cotton kurta):

ItemQtyUnit PriceTotal
Cotton fabric (2.5m)2.5m₹200/m₹500
Lining (0.5m)0.5m₹80/m₹40
Buttons (8 pcs)8₹5/pc₹40
Thread (2 cones)2₹15/cone₹30
Brand label1₹8₹8
Care label1₹3₹3
Hang tag + string1 set₹12₹12
Poly bag1₹8₹8
Total Material Cost₹641
CMT₹180
Total Manufacturing Cost₹821

Target retail price: ₹2,500–3,000 (3–3.6× manufacturing cost).

Frequently Asked Questions

A tech pack is the full design specification document including sketches, measurements, construction details, and materials. A BOM is specifically the materials list extracted from the tech pack — it focuses on quantities, specifications, and costs of every input. The BOM is derived from the tech pack and is primarily used for procurement and costing rather than construction guidance.

Standard buffers: fabric 10–15% (cutting wastage), thread 10% (machine waste and broken ends), buttons and zippers 5% (damaged pieces, machine jams), care and size labels 3–5% (printing errors, damaged labels), packaging 5% (damage in transit). For embroidery thread and specialty trims, order 15–20% extra as reordering small quantities mid-production is often impossible.

Create a preliminary BOM before sampling to guide material procurement and get initial cost estimates. Revise the BOM after sampling is approved — sampling often reveals consumption changes, trim substitutions, or construction modifications. The BOM used for bulk production order should always be based on the approved pre-production sample, not the original design.

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