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BF
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Revision as of 03:22, 5 October 2017
Backflushing is the practice of recording the issuance of materials (GI) used in a production process after the production process is complete. Typically the timing of the Backflushing is combined with the transaction to receive the produced product (GR).
The most common alternative to Backflushing is pre-production GI.
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Notes
Production processes where Backflushing is the accounting practice for GI typically do not report WIP inventory as the goods receipt of the finished goods and goods issue for the raw materials are processed at the same time.
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