diff --git a/app/Http/Controllers/Api/V1/BomController.php b/app/Http/Controllers/Api/V1/BomController.php
new file mode 100644
index 0000000..897aae8
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/BomController.php
@@ -0,0 +1,56 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use Illuminate\Http\Request;
+use App\Http\Controllers\Controller;
+use App\Services\BomService;
+use App\Helpers\ApiResponse;
+
+class BomController
+{
+    public function index(Request $request)
+    {
+        $title = 'BOM 목록 조회';
+        return ApiResponse::handle(function () use ($request) {
+            return BomService::getBoms($request);
+        }, $title, $title.' 실패');
+    }
+
+
+    public function store(Request $request)
+    {
+        $title = 'BOM 등록';
+        return ApiResponse::handle(function () use ($request) {
+            return BomService::setBom($request);
+        }, $title, $title.' 실패');
+    }
+
+
+    public function show(Request $request, int $id)
+    {
+        $title = '특정BOM 상세 조회';
+        return ApiResponse::handle(function () use ($request) {
+            return BomService::getBom($request);
+        }, $title, $title.' 실패');
+    }
+
+
+    public function update(Request $request, int $id)
+    {
+        $title = 'BOM 수정';
+        return ApiResponse::handle(function () use ($request) {
+            return BomService::updateBom($request);
+        }, $title, $title.' 실패');
+    }
+
+
+    public function destroy(Request $request, int $id)
+    {
+        $title = 'BOM 삭제';
+        return ApiResponse::handle(function () use ($request) {
+            return BomService::destoryBom($request);
+        }, $title, $title.' 실패');
+    }
+
+}
diff --git a/app/Http/Controllers/Api/V1/MaterialController.php b/app/Http/Controllers/Api/V1/MaterialController.php
new file mode 100644
index 0000000..23a819c
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/MaterialController.php
@@ -0,0 +1,55 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use Illuminate\Http\Request;
+use App\Http\Controllers\Controller;
+use App\Services\MeterialService;
+use App\Helpers\ApiResponse;
+
+class MaterialController
+{
+    public function index(Request $request)
+    {
+        $title = '제품 목록 조회';
+        return ApiResponse::handle(function () use ($request) {
+            return MeterialService::getMeterials($request);
+        }, $title, $title.' 실패');
+    }
+
+
+    public function store(Request $request)
+    {
+        $title = '제품 등록';
+        return ApiResponse::handle(function () use ($request) {
+            return MeterialService::setMeterial($request);
+        }, $title, $title.' 실패');
+    }
+
+
+    public function show(Request $request, int $id)
+    {
+        $title = '특정제품 상세 조회';
+        return ApiResponse::handle(function () use ($id) {
+            return MeterialService::getMeterial($id);
+        }, $title, $title.' 실패');
+    }
+
+
+    public function update(Request $request, int $id)
+    {
+        $title = '제품 수정';
+        return ApiResponse::handle(function () use ($id) {
+            return MeterialService::updateMeterial($id);
+        }, $title, $title.' 실패');
+    }
+
+
+    public function destroy(Request $request, int $id)
+    {
+        $title = '제품 삭제';
+        return ApiResponse::handle(function () use ($id) {
+            return MeterialService::destoryMeterial($id);
+        }, $title, $title.' 실패');
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/ModelController.php b/app/Http/Controllers/Api/V1/ModelController.php
new file mode 100644
index 0000000..67651e3
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/ModelController.php
@@ -0,0 +1,56 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use Illuminate\Http\Request;
+use App\Http\Controllers\Controller;
+use App\Services\ModelService;
+use App\Helpers\ApiResponse;
+
+class ModelController
+{
+    public function index(Request $request)
+    {
+        $title = '모델 목록 조회';
+        return ApiResponse::handle(function () use ($request) {
+            return ModelService::getModels($request);
+        }, $title, $title.' 실패');
+    }
+
+
+    public function store(Request $request)
+    {
+        $title = '모델 등록';
+        return ApiResponse::handle(function () use ($request) {
+            return ModelService::setModel($request);
+        }, $title, $title.' 실패');
+    }
+
+
+    public function show(Request $request, int $id)
+    {
+        $title = '특정모델 상세 조회';
+        return ApiResponse::handle(function () use ($id) {
+            return ModelService::getModel($id);
+        }, $title, $title.' 실패');
+    }
+
+
+    public function update(Request $request, int $id)
+    {
+        $title = '모델 수정';
+        return ApiResponse::handle(function () use ($id) {
+            return ModelService::updateModel($id);
+        }, $title, $title.' 실패');
+    }
+
+
+    public function destroy(Request $request, int $id)
+    {
+        $title = '모델 삭제';
+        return ApiResponse::handle(function () use ($id) {
+            return ModelService::destoryModel($id);
+        }, $title, $title.' 실패');
+    }
+
+}
diff --git a/app/Services/BomService.php b/app/Services/BomService.php
new file mode 100644
index 0000000..ff502f9
--- /dev/null
+++ b/app/Services/BomService.php
@@ -0,0 +1,45 @@
+<?php
+
+namespace App\Services;
+
+use App\Helpers\ApiResponse;
+use Illuminate\Support\Facades\DB;
+use App\Models\Products\CommonCode;
+use App\Models\Products\Bom;
+
+class BomService
+{
+    public static function getBoms()
+    {
+        $query = new Bom();
+        return ApiResponse::response('get', $query);
+    }
+
+    public static function setBom()
+    {
+        $query = DB::table('COM_CODE')
+            ->select(['CODE_TP_ID', 'CODE_ID', 'CODE_VAL', 'CODE_DESC', 'USE_YN']);
+        return ApiResponse::response('get', $query);
+    }
+
+    public static function getBom(int $id)
+    {
+        $query = Bom::find($id);
+        return ApiResponse::response('get', $query);
+    }
+
+    public static function updateBom(int $id)
+    {
+        $query = DB::table('COM_CODE')
+            ->select(['CODE_TP_ID', 'CODE_ID', 'CODE_VAL', 'CODE_DESC', 'USE_YN']);
+        return ApiResponse::response('get', $query);
+    }
+
+    public static function destoryBom(int $id)
+    {
+        $query = DB::table('COM_CODE')
+            ->select(['CODE_TP_ID', 'CODE_ID', 'CODE_VAL', 'CODE_DESC', 'USE_YN']);
+        return ApiResponse::response('get', $query);
+    }
+
+}
diff --git a/app/Services/MeterialService.php b/app/Services/MeterialService.php
new file mode 100644
index 0000000..5c12230
--- /dev/null
+++ b/app/Services/MeterialService.php
@@ -0,0 +1,44 @@
+<?php
+
+namespace App\Services;
+
+use App\Helpers\ApiResponse;
+use Illuminate\Support\Facades\DB;
+use App\Models\Products\CommonCode;
+use App\Models\Materials\Material;
+
+class MeterialService
+{
+    public static function getMeterials()
+    {
+        $query = new Material();
+        return ApiResponse::response('get', $query);
+    }
+
+    public static function setMeterial()
+    {
+        $query = DB::table('COM_CODE')
+            ->select(['CODE_TP_ID', 'CODE_ID', 'CODE_VAL', 'CODE_DESC', 'USE_YN']);
+        return ApiResponse::response('get', $query);
+    }
+
+    public static function getMeterial(int $id)
+    {
+        $query = Material::find($id);
+        return ApiResponse::response('get', $query);
+    }
+
+    public static function updateMeterial(int $id)
+    {
+        $query = DB::table('COM_CODE')
+            ->select(['CODE_TP_ID', 'CODE_ID', 'CODE_VAL', 'CODE_DESC', 'USE_YN']);
+        return ApiResponse::response('get', $query);
+    }
+
+    public static function destoryMeterial(int $id)
+    {
+        $query = DB::table('COM_CODE')
+            ->select(['CODE_TP_ID', 'CODE_ID', 'CODE_VAL', 'CODE_DESC', 'USE_YN']);
+        return ApiResponse::response('get', $query);
+    }
+}
diff --git a/app/Services/ModelService.php b/app/Services/ModelService.php
new file mode 100644
index 0000000..b2ed8c0
--- /dev/null
+++ b/app/Services/ModelService.php
@@ -0,0 +1,46 @@
+<?php
+
+namespace App\Services;
+
+use App\Helpers\ApiResponse;
+use App\Models\Products\Bom;
+use Illuminate\Support\Facades\DB;
+use App\Models\Products\CommonCode;
+use App\Models\Products\Product;
+
+class ModelService
+{
+    public static function getModels()
+    {
+        $query = new Product();
+        return ApiResponse::response('get', $query);
+    }
+
+    public static function setModel()
+    {
+        $query = DB::table('COM_CODE')
+            ->select(['CODE_TP_ID', 'CODE_ID', 'CODE_VAL', 'CODE_DESC', 'USE_YN']);
+        return ApiResponse::response('get', $query);
+    }
+
+    public static function getModel(int $id)
+    {
+        $query = Bom::find($id);
+        return ApiResponse::response('get', $query);
+    }
+
+    public static function updateModel(int $id)
+    {
+        $query = DB::table('COM_CODE')
+            ->select(['CODE_TP_ID', 'CODE_ID', 'CODE_VAL', 'CODE_DESC', 'USE_YN']);
+        return ApiResponse::response('get', $query);
+    }
+
+    public static function destoryModel(int $id)
+    {
+        $query = DB::table('COM_CODE')
+            ->select(['CODE_TP_ID', 'CODE_ID', 'CODE_VAL', 'CODE_DESC', 'USE_YN']);
+        return ApiResponse::response('get', $query);
+    }
+
+}
diff --git a/routes/api.php b/routes/api.php
index f2b7bbf..d24de81 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -8,6 +8,9 @@
 use App\Http\Controllers\Api\V1\AdminApiController;
 use App\Http\Controllers\Api\V1\FileController;
 use App\Http\Controllers\Api\V1\ProductController;
+use App\Http\Controllers\Api\V1\MaterialController;
+use App\Http\Controllers\Api\V1\ModelController;
+use App\Http\Controllers\Api\V1\BomController;
 
 // error test
 Route::get('/test-error', function () {
@@ -61,6 +64,11 @@
         });
 
 
+        // Material, Model, BOM API
+        Route::resource('materials', MaterialController::class)->except(['create', 'edit']); // 자재관리
+        Route::resource('models', ModelController::class)->except(['create', 'edit']); // 모델관리
+        Route::resource('boms', BomController::class)->except(['create', 'edit']); // BOM관리
+
     });
 });