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A BM is a list of materials which is required to fabricate, erect, or otherwise construct a drawing. Although it can be a separate document, a BM is essentially a part of a drawing. BM's can be produced from any initial takeoff entry during any stage of takeoff.
In process industries, the BOM is also known as the formula, recipe, or ingredients list. In electronics, the BOM represents the list of components used on the printed wiring board or printed circuit board. Once the design of the circuit is completed, the BOM list is passed on to the PCB layout engineer as well as component engineer who will procure the components required for the design.