Abbreviation for Bill of Materials, a complete list of the components required to make a finished product. A complete BOM will normally include part numbers, quantities, and descriptions. An indented BOM also includes descriptions of sub-assemblies and their relationships to the finished product. A BOM is an essential part of the logistics management process and project planning. BOM is also used as a synonym for the cost of manufacture of a product, in which case it may include labor, shipping to the distribution head, other inputs, spares and warranty replacement costs, etc.