A Bill of Materials is a list of items or components used for fabrication, shipping, receiving, and accounting purposes.
Other Definitions
Bill of Materials – A complete listing of all parts and raw materials that go into an article showing the quantity of each item required to make the unit.
A listing of all the subassemblies, parts, and raw materials required to make an assembly.
(Wideman Comparative Glossary of Common Project Management Terms v2.1)