A material take-off is the process of analyzing (this includes list of materials with quantities and types, grades of materials and the weights of such materials) drawings and determining all the materials required to complete the design.
A bill of materials is adocument that shows detailed descriptions of materials used in completing a project, this includes, types of materials, specification of each item, gost of each item used, number and cost of labour used in completing the project.
The major difference between the two is : MTO is needed to make a BOM, a BOM aids in the procurement and requisition of materials.
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