vaheprodukte

Vaheprodukte, also known as intermediate products or semi-finished goods, are goods that have undergone some processing but are not yet finished for final sale. They occupy a middle position in the production chain, serving as inputs for later stages of manufacture that produce final consumer goods. Depending on industry and jurisdiction, they may be classified separately from raw materials and finished goods in inventory accounting. In cost accounting, vaheprodukte are typically tracked as work-in-progress (WIP) inventory, with valuation based on cost of production, including materials, labor, and allocated overhead.

Examples include steel billets awaiting forging, plastic pellets intended for injection molding, or a partially assembled component module in electronics. In a production system, the bill of materials identifies the vaheprodukte required to complete a product, and they may be moved between plants or departments to balance capacity or enable specialization.

Management considerations include the relationship between vaheprodukte levels and production efficiency. High levels can indicate bottlenecks or inefficiencies, while low levels may reduce carrying costs but risk production delays. Inventory management strategies such as just-in-time aim to minimize WIP while maintaining smooth throughput. Economically, vaheprodukte contribute to value added in the production process by transforming inputs into higher-value outputs and forming a bridge between procurement of materials and the delivery of finished goods to customers.