EN backflush costing
LV atgriezeniska izmaksu aprēķināšana
RU backflush-расчет себестоимости
DE Nachkalkulation für Produktionskosten
FR comptabilité à rebours
Definīcija: An accounting method that flows product and production costs to cost of goods sold accounts during an accounting period and that backflushes those costs to raw material and finished goods accounts for products not sold at the close of the accounting period.
Microsoft Terminology 2023. Entry from the Microsoft Language Portal.
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