What is 'Backflush Costing'

Author Topic: What is 'Backflush Costing'  (Read 147 times)

Offline shahanasumi35

  • Faculty
  • Sr. Member
  • *
  • Posts: 347
    • View Profile
What is 'Backflush Costing'
« on: April 30, 2018, 02:17:47 PM »
What is 'Backflush Costing'

Backflush costing is 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 and assigned to the goods. This eliminates the detailed tracking of costs throughout the production process, which is a feature of traditional costing systems.


Shahana kabir
Assistant Professor

Offline Shakil Ahmad

  • Sr. Member
  • ****
  • Posts: 374
  • Test
    • View Profile
Re: What is 'Backflush Costing'
« Reply #1 on: May 08, 2018, 01:25:42 PM »
Thanks for Sharing

Offline Nusrat Nargis

  • Sr. Member
  • ****
  • Posts: 361
    • View Profile
Re: What is 'Backflush Costing'
« Reply #2 on: May 08, 2018, 04:21:12 PM »
good one.
Nusrat Nargis

Assistant Professor
Department of Business Administration
Daffodil International University