välimateriaali
välimateriaali refers to any material or product that serves as an intermediate step in a manufacturing or production process. It is not the final consumer good, but it is processed further or incorporated into a finished product before reaching the end market. The concept is widely used in industrial engineering, supply chain management, and accounting to distinguish between materials that are still subject to transformation and those that are ready for sale.
In manufacturing, välimateriaali may include semi‑finished products such as molded parts, assembled sub‑units, or intermediate chemical
Accounting practices treat välimateriaali as part of inventory but allocate costs and values separately from finished