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1 backflush costing
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.
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material — {{Roman}}I.{{/Roman}} noun 1 cloth ADJECTIVE ▪ coarse, rough, thick ▪ fine, silky, soft, thin ▪ woven … Collocations dictionary
Material selection — is a step in the process of designing any physical object. In the context of product design, the main goal of material selection is to minimize cost while meeting product performance goals.[1] Systematic selection of the best material for a given … Wikipedia
Material index — is a concept developed by Alfred Weber in his theory of least cost location. The point of optimal transportation based on the costs of distance to the material index – the ratio of weight to intermediate products (raw materials) to finished… … Wikipedia
material — ma‧te‧ri‧al [məˈtɪəriəl ǁ ˈtɪr ] noun [countable usually plural] something you need to make or do something: • A shortage of building materials compounded escalating costs. ˌraw maˈterial MANUFACTURING a substance that is used to make a product:… … Financial and business terms
Material flow analysis — 3R Concepts Waste Disposal Hierarchy Reduce Reuse Recycle Barter Dematerialization Downcycling Dumpster diving Ecode … Wikipedia
Material handling equipment — Industrial mezzanine. Selective pallet rack is an example of storage and handli … Wikipedia
raw material — Materials a manufacturer converts into a finished product. Bloomberg Financial Dictionary * * * raw material raw material ➔ material * * * raw material UK US noun [C or U] ► PRODUCTION, NATURAL RESOURCES a substance in its natural state that will … Financial and business terms
avoidable costs — Costs that are not incurred if a particular course of action is taken or an alternative decision is made. For example, if a specific product is not produced, material and labour costs may not be incurred. In this instance material and labour… … Accounting dictionary
avoidable costs — Costs that will not be incurred if a particular course of action is not taken. For example, if a specific product is not produced, certain material and labour costs may be avoided. Variable costs are often avoidable costs, whereas fixed costs,… … Big dictionary of business and management
direct costs — Costs of direct material and labor, and variable overhead incurred in producing a product … Black's law dictionary
direct costs — Costs of direct material and labor, and variable overhead incurred in producing a product … Black's law dictionary