You have already received some excellent advice from @DaveR, @simoncbeveans, @slbaumgartner and @db11 … but they failed to point out that the 3D Warehouse already includes a wide selection of cabinet designs …many available as full functioning dynamic components. These models of dynamic component may provide everything you need. But even if they don’t (supply EVERY option you need)… you might still be able to use one (or more) as a starting point for developing your own dynamic component(s).
To find these existing cabinet models: Once in SketchUp open the 3D Warehouse, enter “cabinet” as the search criteria … under that select “PRODUCTS” … and also select the “Dynamic Component” switch in the column on the left side. The search results will then include all of the dynamic component cabinet models of real cabinets that have been submitted by real companies. You may find the models supplied by KraftMaid and Cabinets Quick particularly helpful. The 3D Warehouse includes complete suites of dynamic models from both companies … including base cabinets, upper cabinets, tall cabinets, sink base cabinets, etc.
Once you download a component into SketchUp … select it (left click) … then right click on it … the bottom menu item will be “Dynamic Components” … which will enable you to open (among other things) menus for both “Component Options” and for “Component Attributes.”
The Component Option menu will enable you to “use” the dynamic component “as is” … allowing you to modify it within the parameters set by the developer. The Component Attribute menu will enable you to “modify” the basic parameters of the component … which may be sufficient, depending on your needs. Or, this could also be used as a starting point for adding additional parameters not included by the original developer.
So there you have it. As @simoncbevans said, the answer is most emphatically YES, SketchUp can be used to develop a customizable model for cabinet design. But, depending on what you want/need to customize … you may already be very close to the model you are looking for.