Introduction to WLT > Why Was WIP Developed?
  PPT
Why Was WIP Developed?
Many companies are required keep detailed records of the:
Raw materials they receive from their suppliers
WIP that consumes those raw materials
Finished items produced from WIP
Additionally, they must be able to track any WIP material sent for subcontract processing.
Some manufacturing environments require the ability to trace WIP to comply with government and customer safety requirements and regulations.