What Is Work in Progress?
Work in Progress (WIP) measures the inventory of partially completed products sitting between operations. It represents working capital tied up in the production process — cash that has been spent on materials and labour but hasn’t yet been converted into a finished, sellable product.
The Formula
WIP Value = Sum of all in-process inventory values
WIP Turns = Cost of Goods Sold ÷ Average WIP Value
Higher WIP turns means faster flow through the production system.
Data Requirements
| Source | Required | What You Need |
|---|---|---|
| ERP | Yes | Material and labour costs accumulated, inventory values |
| MES | Yes | Work order status and location, in-process inventory tracking |
WIP is a Phase 3 metric — it requires ERP and MES integration.
Why It Matters
- Working capital — WIP is cash tied up; reducing it frees cash for other uses
- Flow efficiency — high WIP signals poor flow, bottlenecks, or unbalanced lines
- Storage costs — WIP consumes floor space and handling effort
- Quality risk — the longer material sits in process, the greater the risk of damage, degradation, or obsolescence
Best Practices
- Minimise WIP while maintaining throughput — the lean principle of flow
- Identify WIP accumulation points to find bottlenecks
- Implement pull systems (kanban) to limit WIP at each stage
- Track WIP by product and location for targeted improvement
Related Metrics
- Lead Time — high WIP directly extends lead time
- Throughput — WIP and throughput are inversely related (Little’s Law)
- Cycle Time — faster cycle times reduce WIP at each station