{"id":4316,"date":"2023-07-18T18:38:33","date_gmt":"2023-07-18T22:38:33","guid":{"rendered":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/?p=4316"},"modified":"2023-08-18T12:12:46","modified_gmt":"2023-08-18T16:12:46","slug":"work-in-process-inventory-formula-wip-inventory","status":"publish","type":"post","link":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/?p=4316","title":{"rendered":"Work In Process Inventory Formula WIP Inventory Definition"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;margin-bottom: 1em;padding: 1em;width: 350px\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">What is included in work in progress inventory?<\/a><\/li>\n<li><a href=\"#toc-1\">Manufacturing costs<\/a><\/li>\n<li><a href=\"#toc-2\">Significance of a Work in Process<\/a><\/li>\n<li><a href=\"#toc-3\">How to Calculate Finished Goods Inventory<\/a><\/li>\n<li><a href=\"#toc-4\">IAS plus<\/a><\/li>\n<li><a href=\"#toc-5\">PRODUCTS<\/a><\/li>\n<li><a href=\"#toc-6\">How to Calculate WIP Inventory<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='margin-left:auto;margin-right:auto' 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\" width=\"258px\" alt=\"what is work in process inventory generally described as\" \/><\/p>\n<p>But as you\u2019re about to see, keeping tabs on this metric has big benefits. To calculate WIP inventory, you need the beginning work in process inventory, and to calculate that, you need the ending work in process inventory. Analytics help us understand how the site is used, and which pages are the most popular. Based in Atlanta, Georgia, William Adkins has been writing professionally since 2008.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" width=\"254px\" alt=\"what is work in process inventory generally described as\" \/><\/p>\n<p>For example, in keeping track of raw materials, safety stock, finished goods or even packing materials, businesses are collecting crucial data that influences their future purchasing and fulfillment operations. Understanding purchasing trends and the rates at which items sell determines how often companies need to restock inventory and which items are prioritized for re-purchase. Having this information on hand can improve customer relations, cash flow and profitability while also decreasing the amount of money lost to wasted inventory, stockouts and re-stocking delays. As an accounting term, inventory is a current asset and refers to all stock in the various production stages. By keeping stock, both retailers and manufacturers can continue to sell or build items. Inventory is a major asset on the balance sheet for most companies, however, too much inventory can become a practical liability.<\/p>\n<h2 id=\"toc-0\">What is included in work in progress inventory?<\/h2>\n<p>Manufacturing overhead (also known as factory overhead, factory burden, production overhead) involves a company&#8217;s manufacturing operations. It includes the costs incurred in the manufacturing facilities other than the costs of direct materials and direct labor. It\u2019s also worth noting that there are several accounting methods to determine the inventory values used when calculating COGS and, by extension, finished goods inventory. First-in, first-out (FIFO), last-in, first-out (LIFO) and specific identification are three GAAP-compliant ways to determine variables that go into the COGS calculation.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" width=\"257px\" alt=\"what is work in process inventory generally described as\" \/><\/p>\n<p>WIP accounting also does not include costs for finished items, which are classified as finished goods inventory after they have moved past the production floor. With Katana, you can track WIP inventory levels at each stage of the production process. This information is updated in real time, showing exactly how much WIP you have on hand, where it is located, and what stage of the production process it is in.<\/p>\n<h2 id=\"toc-1\">Manufacturing costs<\/h2>\n<p>One  of its benefits over other methods is that it makes it easier to track and consistently calculate  inventory value by using a blended average. NetSuite provides cloud inventory management solutions that are the <a href=\"https:\/\/goodmenproject.com\/business-ethics-2\/navigating-law-firm-bookkeeping-exploring-industry-specific-insights\/\">https:\/\/goodmenproject.com\/business-ethics-2\/navigating-law-firm-bookkeeping-exploring-industry-specific-insights\/<\/a> perfect fit for companies within the startup to small businesses to Fortune 100 range. Learn more about how you can use NetSuite to help plan and manage inventory, reduce handling costs and increase cash flow.<\/p>\n<div style='text-align:center'><\/div>\n<p>The terms \u2018work in process\u2019 and \u2018work in progress\u2019 are often used interchangeably, but depending on the industry, they could mean something different. \u2018Work in process\u2019 typically describes raw materials <a href=\"https:\/\/investrecords.com\/the-importance-of-accurate-bookkeeping-for-law-firms-a-comprehensive-guide\/\">law firm bookkeeping<\/a> that are converted into finished goods inventory over a relatively short duration of time. There are things it doesn\u2019t consider, like waste, spoilage, downtime, scrap, and MRO inventory.<\/p>\n<h2 id=\"toc-2\">Significance of a Work in Process<\/h2>\n<p>Work in process inventory is an asset The ending work in process inventory is simply the cost of partially completed work as of the end of the accounting period. Ending WIP is listed on the company&#8217;s balance sheet along with amounts for raw materials and finished goods. To calculate WIP inventory at the end of an accounting period, start with the amount that was considered WIP inventory at the end of the last accounting period (ending WIP Inventory). You will then add manufacturing costs for goods currently in production, and subtract the Cost of Goods Manufactured which have been moved to finished goods.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' 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width=\"255px\" alt=\"what is work in process inventory generally described as\" \/><\/p>\n<p>COGM can be determined by adding the total manufacturing costs to the beginning WIP inventory, followed by subtracting the ending WIP inventory. COGM is defined as the total costs incurred while creating a finished product, and in order to estimate the value of a company\u2019s end-of-period WIP, the finished COGM is a necessary input. WIP inventory is usually calculated periodically or at the end of the financial year for accounting purposes. While this ensures balanced books, it doesn\u2019t go a long way toward actual control over the WIP inventory throughout the manufacturing process. The periodical WIP inventory calculation is informed by three important accounting metrics.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content What is included in work in progress inventory? Manufacturing costs Significance of a Work in Process How to Calculate Finished Goods Inventory IAS plus PRODUCTS How to Calculate WIP Inventory But as you\u2019re about to see, keeping tabs on this metric has big benefits. To calculate WIP inventory, you need the beginning work in &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/?p=4316\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Work In Process Inventory Formula WIP Inventory Definition&#8221;<\/span><\/a><\/p>\n","protected":false},"author":74,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4316","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/index.php?rest_route=\/wp\/v2\/posts\/4316","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/index.php?rest_route=\/wp\/v2\/users\/74"}],"replies":[{"embeddable":true,"href":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4316"}],"version-history":[{"count":1,"href":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/index.php?rest_route=\/wp\/v2\/posts\/4316\/revisions"}],"predecessor-version":[{"id":4317,"href":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/index.php?rest_route=\/wp\/v2\/posts\/4316\/revisions\/4317"}],"wp:attachment":[{"href":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4316"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4316"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}