Plz help me ,Difference between BOM and BOM

i am confused  with these two terms BOM - Bill of material and BOM - Bill of manufacturing, Is there any  difference in between these to terms or both are some. Plz let me know as early as possible.
Thanks for your time.
suresh arya

Bill of Material is nothing but list of Raw materials used for to get a finished Material.
Bill of Manufacturing is nothing but the cost of the Manufacturing include all overheads.
i think u got  answer
If it is clear for u assign points
thanks
subbu

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