The retrograde consumption determination is in the Produktionscontrolling during quantity production, in addition, in the process cost calculation a standard technique for actual consumption determination (English: backflashing).
On the basis the acknowledged quantity of a certain finished product from production the finished quantities of raw materials and semi-manufactures are determined by dissolution of the manufacturing parts list (see bill explosion). Due to the incoming goods report of the finished units the goods despatched messages of the raw and semi-manufactures ex post office are booked.
The manual acquisition expense for these goods despatched is void by this automation step, and/or becomes the posting of that flow of material so only economically possible. By time near collection of the goods despatched the inventory quantities are kept current, which makes a reliable requirement planning possible in the progressing.
The attribute "retrograd" refers thereby to the temporal reversal of the accounting processes. In the parts lists standard quantities are indicated. The procedure is not suitable thus for the collection of individual quantity consumed deviations.
The use of the bill explosion for actual consumption determination takes place here in the Istrechnung similar to the plan ascertainment of need in the plan calculation.
Similarly to the determination of the parts lists are used in the retrograden ascertainment of need, in order to determine on the basis of the planned output at finished products, the secondary and Accordingly the Bedarfe can be camp-reserved in or ordered time-fairly.
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