In backflush, component parts, material, and subassemblies are deducted from the inventory on hand by exploding the bill of material and multiplying the quantities of each required by the number of assemblies produced. Backflushing reduces the amount of data capturing and processing needed, but it requires system integrity, accurate reporting of completed items, accurate measuring of yield, and special reporting of unusual situations. Backflushing is especially appropriate for JIT environments, where pull systems are used.
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