készterméket

Késztermék, or finished product in English, refers to any good or item that has completed the final stage of production and is ready for sale or distribution. It is the end result of a manufacturing process in which raw materials or intermediate products are transformed, assembled, or processed to meet specific customer or market requirements. Unlike inputs or subassemblies, a finished product is fully functional, passes all quality checks, and conforms to the specifications defined by the manufacturer or regulatory authorities.

In industrial accounting and supply chain management, finished goods are classified separately from inventory of raw materials and work‑in‑process. The value of finished goods is captured on the balance sheet as a current asset and is subsequently recorded as cost of goods sold when the product is purchased by a customer. This accounting treatment reflects the economic principle that finished goods represent a completed economic activity ready for exchange.

Finished products span a wide spectrum: consumer electronics, automobiles, packaged foods, medical devices, and clothing are all typical examples. Each category may impose distinct standards related to durability, safety, and regulatory compliance. For instance, a finished automobile must meet emissions and crash‑testing regulations, while a finished pharmaceutical product must adhere to strict sterility and potency guidelines.

Quality control is crucial in producing finished goods. Manufacturers implement final inspection, functional testing, and packaging procedures to ensure that each unit meets the defined specifications. Any deviations can trigger rework, scrapping, or recalls, which can significantly impact the company's reputation and financial performance.

In summary, a finished product is the ultimate output of manufacturing, ready for customers, and managed separately within both production operations and financial reporting.