产成品存货是指企业已经完成全部生产过程并已验收入库合乎规格和技术条件，可以按照合同规定的条件送交订货单位，或者可以作为商品对外销售的产品的实际成本。 本指标可根据会工01表《资产负债表》中存货中的“库存商品”项目填报，即可从会计科目“库存商品”余额填报。
评价采购、储存和管理存货(原材料、在产品和产成品)所需的程序。
Evaluate the processes needed to procure, store and manage inventories: raw materials, work-in-progress and finished goods.
如果公司是制造企业，存货分为三个不同的阶段：原材料，在制品，产成品。
If a company is manufacturing a product, the inventory is divided into three different stages: raw materials, work-in-progress (WIP) and finished goods.
企业存货，包括原材料、零部件、半成品和产成品。
The inventories of an enterprise include raw and processed materials, parts, semi-manufactured-goods, and finished-goods.
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