tjänstertill

Tjänstertill is a Swedish term that translates literally to "for services" or "service to." It is primarily used in a business context to refer to goods or products that are purchased or produced for the purpose of being used in the provision of services, rather than for direct sale to end consumers. These can include raw materials, components, machinery, software, or any other item that facilitates the delivery of a service.

For example, a catering company might purchase ingredients for their dishes, which are then used to provide a catering service. The ingredients themselves are "tjänstertill" because they are not sold directly to a customer but are consumed in the process of delivering the service. Similarly, a software company developing a new application uses various tools and resources in their development process that can be considered "tjänstertill."

The concept distinguishes these items from goods intended for resale, often referred to as "handelstill" (for trade). Understanding this distinction is important in accounting, inventory management, and business strategy, as it affects how costs are allocated and how business performance is measured. It highlights the indirect nature of the value creation process when services are the primary output.