Which element is NOT typically included in a Bill of Material (BOM)?

In the context of a Bill of Material (BOM), the primary purpose is to list all the components needed to produce a finished product. This typically includes raw materials, parts, subassemblies, and other necessary inputs that go into creating the final product.

Raw materials are essential as they represent the basic components directly used in manufacturing. Finished goods relate to the final product that results from the assembly of those materials, detailing what is being produced. Assembly instructions can also be part of a BOM, as they provide guidance on how to combine the listed materials during the production process.

Production costs, while critical to overall manufacturing and financial planning, are not typically included in the BOM itself. The BOM focuses on components and assembly rather than the costs associated with those items. This distinction helps streamline production planning and material management, emphasizing the physical requirements over the financial aspects.