товары в переработке(Goods in process relates to the partially completed goods that are somewhere in the manufacturing process and are not ready for sale. It is calculated as: Operating Inventory Goods In Process + Raw Materials Used + Direct Labor + Factory Overhead = Total Manufacturing Costs. Total Manufacturing Costs – Ending Inventory = Goods In Process Used. Goods in process is one of three manufacturing inventory classifications. It is found in between raw materials and finished goods. Goods in process differs from raw materials because it also includes some labor and overhead. Англ. термин взят из Инвестиционной Энциклопедии (Investopedia) Alex_Odeychuk)
