Question:

The list of materials required for a particular job for smooth execution of the job, prepared by the planning department, is called:

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A Bill of Materials (BOM) acts as a blueprint for material planning. It is prepared before production starts, while a Material Requisition Note is used by production staff to actually withdraw those materials from the warehouse during the job.
Updated On: Jun 17, 2026
  • Completion Certificate
  • Progress Report
  • Bill of Materials
  • Report Card
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The Correct Option is C

Solution and Explanation

Step 1: Explaining Material Control in Job Costing:
Before a custom job moves to production, the planning department analyzes the engineering designs to determine the exact quantities and types of raw materials and sub-assemblies needed for the run.

Step 2: Identifying the Planning Document:

This comprehensive master list is formally known as a Bill of Materials (BOM).

Step 3: Comparing the Options:


Completion Certificate (A): Issued on the successful completion of a project, particularly in contract costing.
Progress Report (B): Documents operational timeline progress, not specific material lists.
Bill of Materials (C): A master list specifying the exact raw materials, parts, and assemblies required for a specific job. This matches the definition in the prompt, making (C) the correct option.
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