Traductions de „backflush“ dans le dictionnaire russe » anglais

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backflush costing

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anglais

However, this simplification and other deviations from traditional costing systems mean that backflush costing may not always conform to generally accepted accounting principles (GAAP).

en.wikipedia.org

By eliminating work-in-process accounts, backflush costing simplifies the accounting process.

en.wikipedia.org

It can be argued that backflush accounting simplifies costing since it ignores both labour variances and work-in-process.

en.wikipedia.org