Intermediate product
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Intermediate product is product transferred from one subunit to another subunit of an organization. This product may either be further worked on by the receiving subunit or sold to an external customer.
Definitions
According to Cost Accounting by Horngren, Datar, Rajan (14th edition),
- Intermediate product. Product transferred from one subunit to another subunit of an organization. This product may either be further worked on by the receiving subunit or sold to an external customer.
