Concept:
A Bill of Materials (BOM) is a structured list used in manufacturing that specifies all raw materials, components, subassemblies, and quantities required to produce a finished product.
Step 1: Understand BOM purpose.
BOM is used for:
• Production planning
• Cost estimation
• Inventory control
Step 2: Analyze options.
• Option A → time study (not BOM)
• Option B → production schedule (not BOM)
• Option D → routing sheet
• Option C → correct definition
Step 3: Final conclusion.
\[
\boxed{\text{Components, ingredients and materials required}}
\]
Thus,
\[
\boxed{\text{Option (C) is correct.}}
\]