Products not further processed within the same enterprise in which they were produced, therefore products which are finished and complete after all production stages (including ripening, drying and similar technological processes), conform with defined standards and in case of absence of standards – with technical specifications or terms of contract between contractor and client.

Finished products are designated for:

a) sale outside of enterprise,

b) expenditure inside the enterprise (for production or non-production purposes), for the benefit of:

- production activities (for manufacturing of other products in other manufacturing processes)

- investment activities,

- financially separated activities,

- factory shops, canteens or other retail outlets run by the enterprise,

- other non-production objectives of the enterprise, not related directly to technological process.

Finished products can be both final (market) products or goods for further processing in other enterprises. Finished products include also assemblies, elements, parts and semi-products not further processed in the enterprise in which they were manufactured, but designated for sale outside of the enterprise (they are considered as produced at the time of sale, not at the time of delivering to the warehouse of products) or spent for other purposes.