כתב הכמויות כולל חומרי גמר.

No. Here כתב is a noun, usually pronounced ktav, not the past-tense verb katav.

Because Hebrew is often written without vowel marks, כתב can be ambiguous by itself:

• katav = he wrote
• ktav = writing / script / document

In this sentence, the context shows it is a noun inside the fixed technical phrase כתב הכמויות.

Because כתב הכמויות is a construct phrase (called smikhut in Hebrew).

In a construct phrase:

• the first noun usually does not take ה־
• the second noun can carry the definiteness for the whole phrase

So:

• כתב הכמויות = the bill of quantities
• literally, something like bill/document of the quantities

This is very common in Hebrew:

• בית הספר = the school
  literally house of the book

Because the subject of the sentence is כתב הכמויות, and the head noun is כתב, which is singular masculine.

Even though כמויות is plural, it is not the main noun of the subject. The verb agrees with כתב, not with כמויות.

So:

• כתב הכמויות כולל = correct
• כתב הכמויות כוללים = incorrect

It can mean either, depending on the sentence.

The form כולל is the present-tense form of לכלול (to include), and Hebrew present-tense forms often act a bit like participles.

In this sentence, כולל is best understood as the main verb:

• כתב הכמויות כולל... = The bill of quantities includes...

In another context, it could mean including, for example:

• המחיר כולל מע"מ = The price includes VAT
• חבילה כוללת משלוח = A package including shipping / A package includes shipping
  depending on context

Because את is normally used before a definite direct object, and חומרי גמר here is indefinite.

So Hebrew says:

• כולל חומרי גמר = includes finishing materials

If you wanted to say the finishing materials, you would usually make it definite:

• כולל את חומרי הגמר

So the difference is:

• חומרי גמר = finishing materials
• חומרי הגמר = the finishing materials

Because חומרי גמר is also a construct phrase.

The basic plural noun is:

• חומרים = materials

In construct state, many masculine plural nouns ending in ־ים change to ־י:

• חומרים → חומרי

So:

• חומרי גמר = finishing materials
• literally materials of finishing

This pattern is very common:

• ספרים → ספרי
• מורי בית הספר = the teachers of the school

Literally, גמר can mean end, completion, or finishing.

In a construction or architectural context, גמר refers to the finishing stage of a project. So חומרי גמר means finishing materials or finish materials, such as surface or final-stage materials.

So this is a technical use of the word, not just the everyday idea of an ending.

Yes. In construction, engineering, and contracting, כתב כמויות / כתב הכמויות is a standard technical term for a bill of quantities.

A learner might try to understand it word by word, but it is best to treat it as an established expression used in professional contexts.

A common pronunciation would be:

ktav ha-kamuyot kolel khomrei gemar

Rough stress:

• ktav
• ha-ka-mu-YOT
• ko-LEL
• khom-REI
• ge-MAR

The kh sound in ח is the throaty sound heard in many pronunciations of Hebrew.

Yes. This is a very normal and neutral written order:

• subject: כתב הכמויות
• verb: כולל
• object: חומרי גמר

So the sentence follows a straightforward subject–verb–object pattern. Hebrew can be flexible with word order, but this version is standard and natural.