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The manufacturing bill of materials reflects the manufacturing process of the product rather than the design of the product. mBOMs are typically driven by the eBOM and also include all items related to the end product, including packaging or shipping.
See Also:
Engineering Bill of Materials, Bill of Materials, Item, End Product
Alternate Definitions:

CIMdata - Manufacturing Bill Of Material defines the configuration of a product as it is intended to be manufactured.

Siemens - Lists all materials and parts needed to produce a specific product and informs the shop floor what to make.