Bonjour Mohamed, Merci de votre reponse. Renseignements pris, je crois qu'il s'agit bien en effet du terme que je cherchais ! Bonne journee, Sophie _________________________________________________ Sophie Larrouy Traduction technique +33 (0)6 60 13 30 07 -----Message d'origine----- De: Mohamed Mahmoud [SMTP:[EMAIL PROTECTED]] Date: mardi 29 juin 1999 21:07 A: [EMAIL PROTECTED] Objet: Re: en>fr : evaluation des couts de production Bonjour Sophie, lorsque j'ai fait mon cours de traduction financiere, on parlait de <comptabilite a rebours> mais je n'ai pas d'exemples ni de definition. Bonne journee. Mohamed Mahmoud, Ph. D. Traducteur, membre de l'OTIAQ Anglais = Arabe = Francais 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
