Finished articles (finished products) one calls finished produced, saleable products, which are delivered either immediately or for the later sales in the own enterprise at camps are put. The stored finished articles are led as assets in the financial accounting of the enterprise (S. chart of accounts). In accordance with the minimum value principle being allowed the finished goods stores with manufacturing direct costs to be evaluated, as long as the product is and marketable, i.e. an appropriate stock turnover is present and the market price over manufacturing costs lies.
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