Bonjour a tous,
Malgre de longues recherches sur Internet, je ne parviens pas a trouver
l'equivalent francais de "backflushing" ou "backflush costing", une methode
d'evaluation des couts de production.
Je vous livre ce que j'ai trouve (en anglais) sur la question au cas ou ces
definitions pourraient vous eclairer...
Merci d'avance,
Sophie
Backflush - Automatic deduction of the parts used on an assembly from Stock
triggered by the Release (pre-deduct),
progress (synchro deduct) or completion (post deduct) of a Works Order.
Unless there is a very high levels of data accuracy
and discipline backflushing leads to inaccurate inventory records so is not
recommended except when used
(source http://www.bpic.co.uk/jargon.htm)
Backflush costing
1. A costing method that applies costs based on the output of a
process. The process uses a bill of material or bill of
activities explosion to draw quantities from inventory, through
work-in-process to finished goods, and at any
intermediate stage, using the output quantity as the basis. These
quantities are generally costed using standard costs. The
process assumes that the bill of material, or bill of activities, and
the standard costs at the time of backflushing
represent the actual quantities and resources used in the manufacture
of the product. This is important since no shop
orders are usually maintained to collect costs.
2. A costing method generally associated with repetitive manufacturing
(See repetitive manufacturing and standard
costing).
(source http://www.rpm-abm.com/cami2.htm)
_________________________________________________
Sophie Larrouy
Traduction technique
+33 (0)6 60 13 30 07
