Backflush Costing: Definition and How System Works for Inventory

Backflush costing is a product costing approach, used in just-in-time (JIT) operating environments, in which costing is delayed until goods are finished.

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Cost of goods sold: COGS: Calculating COGS using Backflush Costing

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Backflush Costing: Definition and How System Works for Inventory

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Backflush Costing

Inventory Management, Just-in-Time, and Backflush Costing - PDF