Retrograde calculation of consumption

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The retrograde determining consumption (ger .: backflushing ) is in production controlling in serial production , but also in the process costing a standard procedure for actual consumption determination .

function

Using the confirmed quantity of a certain finished product from production , the processed quantities of raw materials and semi-finished products are determined by exploding the production BOM (see BOM explosion ). Based on the goods receipt notification of the finished parts , the goods issue notifications for the raw and semi-finished products are posted ex-post .

This automation step eliminates the need to manually record these goods issues, or it is only in this way that the booking of the material flows becomes economically feasible. Due to the timely recording of the goods issues, the stock quantities are kept up-to-date, which enables reliable requirements planning in production control.

The “retrograde” attribute refers to the reversal in time of the booking processes . Standard quantities are specified in the parts lists. The method is therefore not suitable for recording individual consumption quantity deviations.

The use of the parts list explosion to determine the actual consumption takes place here in the actual calculation in the same way as the planned requirements calculation in the plan calculation .

Corresponding function in requirements planning

Analogous to the determination of the actual consumption, parts lists are used in the retrograde determination of requirements in order to determine the secondary and tertiary requirements based on the planned output of finished products. Accordingly, the requirements in the warehouse can be reserved or ordered on time.

Disadvantages of the procedure

The quantities removed are based purely on the parts list. If the actual consumption fluctuates strongly or is permanently higher or lower than specified in the parts list, the book and actual inventory can get out of control. Defects in warehouse management also have a negative impact. The retrograde determination of consumption is therefore often used with accompanying measures. Fluctuating consumption can be brought under control by improving process control, and inaccurate stocks by means of a permanent inventory .

Individual evidence

1. ^ John H. Blackstone Jr., Jonah's Jonah: APICS Dictionary Fourteenth Edition - The essential supply chain reference. APICS, 2013, ISBN 978-0-9882146-1-3 , p. 14.