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The vehicle identification number is composed from a number of blocks. In the years the 928 was build, different systems were used. A major change was made in 1981. From that moment, Porsche used the international unambiguous VIN. That VIN contains 17 positions. Before 1981, Porsche used a number of 10 positions. In 1980 they used an other number temporarily. That was because of the synchronized legislation in the USA and Europe. Of all three systems I will try to explain how the are build up. By the way, the structure is equal for all Porsches.

VIN (Vehicle Identification Number): 9289101132 (1977-1979)

928 Vehicle number. In all cases 928.
9 Model year (7=1977, 8=1978, 9=1979).
1 Engine type.
0 Body type. (0=Coupe). 
1132 Serial number.

VIN (Vehicle Identification Number): 92A0811457 (1980)

92 Vehicle number. In all cases 92.
A Model year (A=1980, B= 1981).
0 Producers code.
8 Car type . In all cases 8 (of 928).
1 Engine type.
1457 Serial number.

VIN (Vehicle Identification Number): WPOZZZ92ZHS840847

WP0 This is the producers code. In all cases that is WP0, what means West-Germany Porsche.
ZZZ The three next signs specify the region the car is build for. Except for the US it is ZZZ. In the US the code does have a meaning. The first position is the body type. The second the engine type. The third explains the security system (0=seat belt, 2=air bag). Known is JB0.
92 Vehicle number. In all cases 92.
Z Filler-character. Except for the US this is a Z. In the US it means a assay sign. It can be a number form 0 to 9 or X.
H Model year. Porsche uses letters for the model year. B=1981, C=1982, D=1983, E=1984, F=1985,G= 1986, H=1987, J=1988, K=1989, L=1990, M=1991, N=1992, P=1993, R=1994, S=1995. The I, O and Q are not used.
S Production place. The S is for Stuttgart. I do not know if there are other letters used.
8 Car type . In all cases 8 (of 928).
4 Code for body type and engine number.  I do not know the specific meaning. As far as I know it is always a figure. The next numbers are known: 4=EURO S3 and EURO S4, 6=US S4, 0=EURO GT.
0847 Serial number.