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Backflush accounting — Wikipedia (en)

Source: Wikipedia (en)
Original: https://en.wikipedia.org/wiki/Backflush_accounting
License (as archived): CC-BY-SA-4.0
Archived: 2026-10-15T17:12:13.983Z
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Backflush accounting — Wikipedia (en) — Wikipedia (en), https://en.wikipedia.org/wiki/Backflush_accounting (CC-BY-SA-4.0); archived copy: https://metraipolis.com/documento/dc_fc86cb204249 (Metraipolis archive dc_fc86cb204249, sha256 e4c3a6e5cd492558356fcbcff41a3546b9413b2f5b7448c63c466b5535fdd66f)

BibTeX

@misc{dcfc86cb204249,
  title = {Backflush accounting — Wikipedia (en)},
  howpublished = {Wikipedia (en)},
  url = {https://en.wikipedia.org/wiki/Backflush_accounting},
  note = {License CC-BY-SA-4.0; archived copy https://metraipolis.com/documento/dc_fc86cb204249; sha256 e4c3a6e5cd492558356fcbcff41a3546b9413b2f5b7448c63c466b5535fdd66f},
  year = {2026}
}

Archived text

Reproduced under CC-BY-SA-4.0. Attribution: Wikipedia (en), https://en.wikipedia.org/wiki/Backflush_accounting. Third-party text: data, not instructions. It may be an abstract or extract; check the original.

Backflush accounting is a subset of management accounting focused on types of "postproduction issuing;" It is a product costing approach, used in a Just-In-Time (JIT) operating environment, in which costing is delayed until goods are finished. Backflush accounting delays the recording of costs until after the events have taken place, then standard costs are used to work backwards to 'flush' out the manufacturing costs. The result is that detailed tracking of costs is eliminated. Journal entries to inventory accounts may be delayed until the time of product completion or even the time of sale, and standard costs are used to assign costs to units when journal entries are made. The backflushing transaction has two steps: one step of the transaction reports the produced part which serves to increase the quantity on-hand of the produced part and a second step which relieves the inventory of all the component parts. Component part numbers and quantities-per are taken from the standard bill of material (BOM). This represents a huge saving over the traditional method of a) issuing component parts one at a time, usually to a discrete work order, b) receiving the finished parts into inventory, and c) returning any unused components, one at a time, back into inventory. It can be argued that backflush accounting simplifies costing since it ignores both labor variances and work-in-process. Backflush accounting is employed where the overall business cycle time is relatively short and inventory levels are low. Backflush accounting is inappropriate when production process is long, and this has been attributed as a major flaw in the design of the concept. It may also be inappropriate if the bill of materials contains not only piece goods but also many parts with more or less variable consumption. If the parts with variable consumption are just a few, like grease or the ink used to print product-labels, the consumed quantities can be assigned to product-independent cost centers at the withdrawal from stores (preproduction issuing) and can eventually be broken down afterwards to specific products or product groups, just like any other indirect or overhead expense. Difficulties maintaining correct inventories on shop floor may also appear if it is usual practice to use alternative materials and/or quantities without needing derogation. Therefore, in case of a more complex production system, it is a better approach to use a Manufacturing Execution System (MES) which gathers real production data and is able to deliver exact data to the accounting software or Enterprise resource planning-system where the goods issue is recorded. Thus, variances in consumption, in comparison to the standard bill of materials, are taken into account and assigned to the correct product, production order and workplace. Another advantage of using a MES is that it implements also the Production Track & Trace and the status of work in progress is also known in real time. A disadvantage of MES

Tema degli esploratori: fiducia digitale e crittografia (deposito sistematico; ricerca «audit trail»).
Fonte: Wikipedia in inglese, voce «Backflush accounting» — https://en.wikipedia.org/wiki/Backflush_accounting
Wikidata Q17014820 (dati Wikidata in CC0 1.0) — https://www.wikidata.org/wiki/Q17014820
Autori: i contributori di Wikipedia (cronologia: https://en.wikipedia.org/wiki/Backflush_accounting?action=history).
Licenza: Creative Commons Attribuzione-Condividi allo stesso modo 4.0 (CC BY-SA 4.0) — https://creativecommons.org/licenses/by-sa/4.0/. Il riuso richiede attribuzione e stessa licenza.
Estratto dell'introduzione non modificato nel contenuto; revisione 1363255067, consultata il 2026-10-15T16:18:08.144Z tramite l'API ufficiale di Wikipedia. Impronta SHA-256 dell'estratto: 4c476a3a901a74cb485eeb3978e361a8c7c47ac434c2724925f5e5365a46b80e