Production ends when goods and services reach the final user. In other words, production is a process of creating goods and services to satisfy the needs and wants of the consumers. The production process starts with the conversion of raw materials into finished products and ends when those products are made available to the final users. The ultimate goal of production is to provide goods and services that meet the needs and wants of the consumers. Therefore, production does not end when goods and services are used by the producer, packed and labelled, sold in the market, or advertised to the consumers, but it ends when the products reach the final user.