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 compounds. For example, in automotive production a gear shaft that is driven to a preliminary finish but still requires secondary machining is considered välimateriaali. In the packaging industry, a pre‑printed paperboard that is printed but not yet cut into individual packaging pieces is also an intermediate material. In the chemical sector, a reagent that has undergone an initial synthesis step and will participate in further reactions qualifies as a välimateriaali.

Accounting practices treat välimateriaali as part of inventory but allocate costs and values separately from finished goods. Jurisdictions that enforce specific reporting obligations may require distinct categorisation of intermediate materials to assess taxation, waste management, and environmental compliance. Organizations often use inventory management systems that tag välimateriaali with unique identifiers, enabling traceability and quality control across multiple production stages.