Backflushing

If you do not want to record every issue of a material or every spent production hour individually, you can apply backflushing instead. This saves time, but some precision is lost.

Typically, backflushing is used for low cost material with a regular consumption. Backflushing does not reflect the physical material flow, but is an administrative process. With the material shipped to the place of manufacture and consumed, to be administratively accounted for on the order later.