【CMA词汇每日一贴】Backflush Costing

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Backflush Costing     ：    A product costing approach used in a Just-in-Time operating environment in which some or all of the costing is delayed until the goods are finished. Standard costs are then pulled backward through the system to assign costs to products.

倒推成本计算法     ：   在及时制造运营环境中所采用的产品成本计算法，在该成本法中，部分或 全部成本要推迟到商品完工时才计算。届时采用标准成本倒推，将成本分 配到各个产品。