Bonjour Sophie,
lorsque j'ai fait mon cours de traduction financi�re, on parlait de
�comptabilit� � rebours� mais je n'ai pas d'exemples ni de d�finition.
Bonne journ�e.
Mohamed Mahmoud, Ph. D.
Traducteur, membre de l'OTIAQ
Anglais = Arabe = Fran�ais
Sophie Larrouy wrote:
> 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
