Англо-русский экономический словарь.
Backflush accounting — is a product costing approach, used in a Just In Time (JIT) operating environment, in which costing is delayed until goods are finished. Standard costs are then flushed backward through the system to assign costs to products. The result is that… … Wikipedia
backflush accounting — A method of costing a product based on a management philosophy that includes having the minimum levels of stock available; in these circumstances, the valuation of stocks becomes less important, making the complex use of absorption costing… … Accounting dictionary
backflush accounting — A method of costing a product based on a management philosophy that includes having the minimum levels of inventory available; in these circumstances, the valuation of stocks becomes less important, making the complex use of absorption costing… … Big dictionary of business and management
Backflush Costing — A product costing system generally used in a just in time inventory environment. Backflush costing delays the costing process until the production of goods is completed. Costs are then “flushed” back at the end of the production run… … Investment dictionary
cost accounting — The recording and analysis of *costs for management information purposes. Cost accounting often focuses on the costing of *units of inventory, for which there are several methodologies, including *absorption costing, *activity based costing, and… … Auditor's dictionary
Just-in-time (business) — Just in time (JIT) is an inventory strategy implemented to improve the return on investment of a business by reducing in process inventory and its associated carrying costs. In order to achieve JIT the process must have signals of what is going… … Wikipedia
