késztermék

késztermék is a Hungarian term meaning "finished product" or "finished goods." It denotes items that have completed the manufacturing or assembly process and are ready for sale, distribution, or use without further processing.

In production and supply chain contexts, késztermék contrasts with raw materials, components, and work-in-progress (WIP). Finished goods are stored in inventory awaiting customer orders, shipment to distributors, or placement in retail. Their management affects lead times, order fulfillment, and overall inventory carrying costs.

From an accounting perspective, késztermék is a class of inventory valued separately from raw materials and WIP. Valuation methods—such as cost, standard cost, or lower of cost and net realizable value—determine how finished goods appear on balance sheets and influence cost of goods sold when sold.

Quality control, packaging, labelling, and compliance checks often focus on finished products to ensure safety, regulatory conformity, and marketability. In customs and trade documentation, classifying goods as finished can change tariff treatment or import/export requirements.

Examples of késztermék include consumer electronics ready for sale, packaged food items, and assembled machinery. Effective prepared goods management is central to production planning, demand forecasting, and profitability, linking manufacturing capability with market demand and distribution channels.