SAP WIP: The Real Value of Gimbap Not Yet Sliced

Understanding Work In Process through a simple kitchen analogy — and how PP, CO, and MM each see the same half-finished roll differently.

WIP stands for Work In Process — inventory that is started but not yet finished. The term sounds abstract, but a small kitchen makes it click instantly.

Understanding WIP through gimbap

If you’ve bought the ingredients but haven’t rolled anything yet, that’s raw material. Once it’s rolled, sliced, and boxed, it’s a finished good. So what is a roll that’s been made but not yet sliced? That’s exactly WIP.

PP, CO, and MM see the same roll differently

The production (PP) side counts how many rolls were made. The costing (CO) side asks how much money is tied up so far. The materials (MM) side worries about how to record it as inventory. Same roll, different eyes.