The present disclosure provides a bill of material conversion method, an electronic apparatus and a non-transitory computer-readable storage medium. A bill of material conversion method, including steps S1 to S4: Step S1: obtaining an unprocessed first node in a first bill of material; Step S2: according to a preset correspondence, creating a second node corresponding to a second bill of material according to the obtained first node, and storing the created second node into a list; Step S3: determining whether the first node currently obtained is a last first node of the first bill of material; in response to the first node currently obtained not the last first node of the first bill of material, repeatedly performing steps S1 through S3; in response to the first node currently obtained being the last first node, performing step S4: converting respective second nodes in the list into the second bill of material.