Examlex
A cycle count program will usually require that 'A' items be counted:
Raw Material
Basic materials and substances used in the initial stages of production to create goods and services.
Raw Materials
Basic materials that are processed and used in the manufacturing of goods or products.
Work in Process
A stage in the manufacturing process where the product is partially completed but not yet ready for sale.
Direct Materials
These are the raw materials that can be directly traced to the production of a product.
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