A finished product (or finished product ) is in production management and accounting the name for a market-ready end product or product . Opposites are the semi-finished product or intermediate product .
The finished product passes through various states during a production process . The starting point is usually raw materials , consumables and supplies (RHB), which through production with a combination of repetitive factors initially have the status of a semi-finished product and finally become a finished product through final production.
Finished products can either be sold immediately or wait as inventory on their sales . The transfer of finished products from production to the finished goods store takes place at manufacturing costs . If finished products are sold from the warehouse, this is done via the goods issue . Finished products differ from semi-finished products or intermediate products in that they are ready for the market. In the case of semi-finished products or intermediate products, however, further process steps are required until a finished product is created from them.
Finished products only play a role in accounting if they are still in stock on the balance sheet date . According to para. 2 no. BI 3 HGB , finished products and goods are to be recognized on the assets side of the balance sheet under current assets . The legislature requires a balance sheet item that is separate from semi- finished products because the market value of finished products is significantly higher than the manufacturing costs of unfinished products. In the income statement, on the other hand, finished and semi-finished products are combined in the event of changes in inventory ( (2) No. 2 HGB).
Finished products fall under the scope of the Product Safety Act (ProdSG). The ProdSG applies “if products are made available on the market, exhibited or used for the first time in the course of a business activity” ( (1) ProdSG). According to No. 22 ProdSG, products are "goods, substances or preparations that have been manufactured through a manufacturing process". According to (2) ProdSG, a finished product may only be made available on the market if it does not endanger the safety and health of people when used as intended or foreseeable.
Companies with high stocks of finished products and goods that are customary in their operations are called stock-intensive companies. This includes the entire trade ( wholesale , retail ), in which the stocks make up a high proportion of the balance sheet total . High inventories for companies that do not have a high inventory level are often an indicator of sales problems that can be traced back to internal ( price policy , product range policy ) or external causes ( economic situation ).
- Verlag Dr. Th. Gabler, Gablers Wirtschaftslexikon , Volume 2, 1984, Sp. 1489
- Rebecca Julia Koch, The recall obligation of a manufacturer according to §§ 4 and 6 ProdSG , 2002, p. 77
Bidhaa ya mwisho (au bidhaa ya mwisho) ni katika usimamizi wa uzalishaji na uhasibu jina kwa ajili ya bidhaa ya mwisho tayari soko au bidhaa. Kinyume ni bidhaa nusu-mwisho au bidhaa ya kati. Bidhaa iliyokamilika hupita katika hali mbalimbali wakati wa mchakato wa uzalishaji. Kwa kawaida, vitu vya msingi ni malighafi, vifaa vya matumizi na vifaa (RHB), ambavyo kwa njia ya uzalishaji na mchanganyiko wa mambo ya kurudia-rudia, mwanzoni huwa na hali ya bidhaa ya nusu-imekamilika na hatimaye kuwa bidhaa ya kumaliza kupitia uzalishaji wa mwisho. Bidhaa zilizokamilika zinaweza kuuzwa mara moja au kusubiri kama hesabu ya mauzo yao. Uhamisho wa bidhaa za kumaliza kutoka uzalishaji hadi duka la bidhaa za kumaliza hufanyika kwa gharama za utengenezaji. Kama bidhaa kumaliza ni kuuzwa kutoka ghala, hii ni kufanyika kupitia bidhaa suala. Bidhaa zilizokamilika hutofautiana na bidhaa nusu-zilizokamilika au bidhaa za kati kwa kuwa ziko tayari kwa soko. Hata hivyo, katika kesi ya bidhaa nusu-mwisho au bidhaa za kati, hatua zaidi mchakato ni required mpaka bidhaa ya mwisho ni kuundwa kutoka kwao. Bidhaa zilizokamilika tu kucheza jukumu katika uhasibu kama wao bado ni katika hisa katika tarehe ya hesabu. Kulingana na para. 2 hapana "Kama ilivyoelezwa katika kifungu cha 3 cha HGB, "" bidhaa za kumaliza na bidhaa "" zinapaswa kutambuliwa katika upande wa mali ya hesabu ya jumla chini ya mali ya sasa." Sheria ya nchi inahitaji kipengele cha hesabu tofauti na bidhaa nusu-mwisho, kwa sababu thamani ya soko ya bidhaa kumaliza ni kubwa zaidi kuliko gharama za utengenezaji wa bidhaa unfinished. Katika taarifa ya mapato, kwa upande mwingine, bidhaa kumaliza na nusu kumaliza ni pamoja katika kesi ya mabadiliko katika hifadhi ( (2) No. 2 HGB). Bidhaa za mwisho zinashirikiana na Sheria ya Usalama wa Bidhaa (ProdSG). ProdSG inatumika <unk>kama bidhaa ni zinazotolewa kwenye soko, exhibited au kutumika kwa mara ya kwanza katika mwendo wa shughuli ya biashara<unk> ( (1) ProdSG). Kulingana na No. "Katika kifungu cha 22SG, bidhaa ni ""bidhaa, vitu au maandalizi ambayo yametengenezwa kupitia mchakato wa utengenezaji.""" Kwa mujibu wa sheria ya ProdSG, bidhaa iliyokamilika inaweza kutolewa kwenye soko ikiwa haikuhatarisha usalama na afya ya watu wakati unatumiwa kama ilivyokusudiwa au kutazamwa. Kampuni zilizo na hifadhi kubwa ya bidhaa zilizokamilika na bidhaa ambazo ni za kawaida katika shughuli zao huitwa kampuni zenye hifadhi nyingi. Hii ni pamoja na biashara nzima (uzalishaji wa jumla, rejareja), ambapo hifadhi kufanya sehemu kubwa ya jumla ya hesabu. Kwa kampuni ambazo hazina kiwango cha juu cha hifadhi, mara nyingi ni kiashiria cha matatizo ya mauzo ambayo yanaweza kufuatiliwa kwa sababu za ndani (sera ya bei, sera ya bidhaa) au nje (hali ya kiuchumi). - Verlag Dakt. Th. Gabler, Gabler's Wirtschaftslexikon, Volume 2, 1984, Sp. Rebecca Julia Koch, The recall obligation of a manufacturer according to § 4 and 6 ProdSG, 2002 (Ulaji wa kukumbuka wa mtengenezaji kulingana na § 4 na 6 ProdSG, 2002).