In establishing the financial statements for the treatment of a machine, the company needs to create a basis for these kinds of services. A BOM or bill of materials is an estimate of the materials needed for the treatment of a machine, from this, a cost estimate can also be made to inform the owner of the machine of the total estimated cost of the treatment before agreeing to the treatment. Even before the machine is created, there is already an established price based on the cost of production and overall cost, this will be included in the estimates.
