. XXXV . 3 . 1011-1032 - 2011.

UDK 657.47:338.58

: 11. 3. 2011.

BACKFLUSH
THROUGHPUT

,
, , ,
, . ,
Throughput , JIT Backflush ,

.
: , hroughput, , JIT , backflush

,
, ,
ljilja.antic@eknfak.ni.ac.rs, tatjana.master@gmail.com

. 179066
,
.

1012
, , , . ,
. , , , ,

.
, .
(just in time JIT) (theory of constraints TOC),
, .
. backflush (backflush costing )
throughput (throughput accounting TA).
throughput
backflush .

THROUGHPUT


, . throughput .

80- XX .
(Goldratt)
, .
,
.
,
,

.
TOC-
(Carbett 2000, 38)
.

1013
,
. (1990, 4)
,
.
, , , .
.
, , .
( )
(
).
, , , .
. ,
(Gupta et al. 1997, 25): a) ?; ) ? )
?

. , (1990, 19)
,
: )
?; ) ? ) ?

,
: hroughput, .
hroughput () . hroughput (totally
variable costs TVC). .
(inventory I)
. ,
throughput.

1014
(operating expense OE)
throughput.
,
,
(Gupta et al.
1997, 25; Weil and Maher 2005, 57679):
1. .
.

, , .
2. , . . , ,
.
.
. , throughput . ,
.
3. ,
. . ,
.
, .
,
. , throughput
.
4. ,
.
, :
)
, .

, .
;

1015
) . ,
;
)

,
, . ,
throughput-
;
) ,
throughput- .
5. ,
1.
,
.
,
throughput-.
hroughput
, .
,
. TOC , , . throughput (throuhgput accounting ).
TOC- (hroughput, ) (net profit NP,
hroughput ) (return on investment ROI,

) (Carbett 2000, 39).

.
,
, , (Goldratt 1990, 32).

1016
,
, TOC- .
, .

.
throughput, .

(Carbett 2000, 39).

throughput- . throughput . ,
. throughput-.
throughput .
. throughput-a . ,
, o TAR (throughput
accounting ratio TAR), ( : Garrett 2010).
,
.
4.000 , 5.000 3.000
.
,
6.000 , 8.000
4.000 .
1.300.000 . , , ,
1.

1017
1. , ,
,

( )

150,00
120,00
140,00

40,00
25,00
50,00

0,30
0,20
0,35

0,25
0,20
0,30

0,15
0,15
0,15

. .
, 2.
2.

0,30 6.000 + 0,20 8.000 + 0,35 4.000 =

4.000

4.800

0,25 6.000 + 0,20 8.000 + 0,30 4.000 =

5.000

4.300

0,15 6.000 + 0,15 8.000 + 0,15 4.000 =

3.000
2.700

,
,
.
, throughput
3.
3. hroughput

( .)
150
120
140

( .)
40
25
50

hroughput

( .)
110
95
90

1018
throughput-
, , .
,
throughput- , .
, 4.
4. Throughput
hroughput
hroughput

( .)
( .)

110
0,30
367

95
0,20
475

90
0,35
257

,
,
.
8.000 , 2.400 , 6.000 1.200
, 400 , .

1.143 . throughput- T 5.
5. Throughput

8.000

0,30

2.400

6.000

0,20

1.200

1.143

0,35

400

4.000

hroughput

8.000 95 =
760.000 .
6.000 110 =
660.000 .
1.143 90 =
102.870 .
1.522.870 .

, -

1019
. TAR ,
throughput- ( 325 , 1.300.000
. , . 4.000) 6.
6. TAR

hroughput

TAR

TAR ( .)

367
475
257
325
325
325
1,13
1,46
0,79

TAR 1
, .
. TAR
,
.

JIT BACKFLUSH

JIT , backflush .
Ko JIT .
(just in time JIT)
60-
.
, , . .
JIT ,
, , , . , JIT , -

1020
, : , ,
, 100%
(Drury 1996, 28).
JIT
, , , , .

(Henry 2001, 1).

JIT . pull , -,
(Crusoe
et al. 1999, 23).
.

( ) . , .

, 2 5 .
, . .
.
, JIT
, (Drury 1996, 29).

, . , .
, ,
.
, . ,
, .
JIT
JIT . JIT -

1021
, . , JIT
, .
() ,
,
JIT .
, : 1) , 2) ,
3) 4)
.
.
.


.

(total quality control TQC).
.
, JIT
, , .
Backflush
JIT
. JIT

, a
e .
,
.
Backflush costing (BC)
, JIT . BC (delayed
costing) (postdeduct costing).

1022
,
.
,
backflush ,
,
. JIT ,
. ,

. JIT
, .
(Mc Watters et al. 2001, 438):
(raw materials and work in process
materials inventory /RIP/);
,
;
,
RIP;

JIT
;
.
,
,
.
, RIP
, .
a a BC-a je 1.

1023

Backflush

Backflush

1: Backflush

: Zimmerman 1997, 658.

BC , (Drury 1996, 130).

,
, ( :
2009, 5463).
JIT- BC-a ,
.
backflush
JIT .
,
,
.
BC
BC-a TA-a
BC- (Martin 373) ,
7.

1024
7.

o ( .)
20
1
3
6
30

, ,
:
1. 200.200 ,
2. 100.000 10.000 .
, 30.000 .
60.000 . ,
3. 1.000 ,
2.000 ,
4. 9.000 32 . ,
5. 500 , 500 200 . .
BC , 2


, : (absorption
costing backflush),
(direct costing backflush) (throughput costing backflush).

, , . backflush
e RIP, . ,
2, RIP 10.200 . (500 20 , 200 .
), 5.000 . (500 10 .) 15.000 . (500 30 .). ,
270.000 . (200.200 +
100.000 30.200 9.000 30 .) -

1025
.
.

200.200

270.000

300.200
30.200

100.000

Backflush

10.200

5.000

15.000

200.200.
100.000.
30.x9000=270.000.

200.+20.x500=10.200.
10.x500=5.000.
30.x500=15.000.

(RIP)

2. Backflush
: Martin 375.

Backflush ,
,
,
. 3, 240.200. (200.200 . ,
10.000 . 30.000 . ).

1026

200.200

200.200

216.000

40.000

24.200

240.200

100.000

60.000

60.000

Backflush

10.200

2.000

12.000

200.200.
40.000.
60.000.
24.x9.000=216.000.
(RIP)
200.+20.x500=10.200.
4.x500=2.000.
24.x500=12.000.

3. Backflush
: Martin 376.

Backflush RIP 10.200 , . ,

2.000 . (500 4 .), 12.000 . (500
24 .).
216.000 . (, 200.200 + 40.000 24.200 9.000 24 .). 276.000 . (216.000 + 60.000), 6.000 .
(276.000 270.000).

1027
, 3.000. ,
.

200.200

200.200

180.000
20.200

100.000

100.000

100.000

Backflush

10.200

10.000

200.200.
100.000.

20.x9.000=180.000.
(RIP)
200.+20.x500=10.200.
20.x500=10.000.

4. Backflush

: Martin 377.

Backflush 4,

1028
, . Backflush RIP 10.200 ,
10.000 . (500 20 .).

. 180.000 . (, 200.200 20.200
9.000 20 .).
280.000 . (180.000 + 100.000),
4.000 . (.
280.000 276.000),
, .
,

,
. , , , JIT . BC
.
, TOC ,
,
. throughput costing (TC). BC-a TC-a, .
5 , BC TC , TC- .
200.200 . RIP ,
190.000 . , 9.500
20 . 9.000
, 180.000. . , ,
5, . ,
10.200 . RIP , 10.000 . 280.000 . .

1029

200.200

200.200

190.000

190.000

10.200

100.000

180.000

180.000

180.000

10.000

100.000

100.000

200.200.
20.x9.500=190.000.
100.000.
20.x9.000=180.000.
(RIP)
200.+20.x500=10.200.
20.x500=10.000.

5. Throughput costing
: Martin 386.

JIT TOC-a . , ,
. JIT , TOC
. , JIT , TOC
. , ,
,
,
.
,
. ,
JIT BC-a,
TOC-a TC. Backflush (throughput costing backflush), ,
.

1030
BC-a TC-a 6.
Backflush

Backflush

THROUGHPUT
COSTING

288.000
288.000

- . . 270.000 - . . . 216.000 - . .
72.000 .
.

18.000 I
Throughput
1.000 -
3.000 -
- .

.
:
.
. .
, ,
71.000 100.000
.

II
.
- 62.000 . .
3.000

15.000

=====

9.000

=====

288.000
180.000
108.000
103.000

5.000

=====

6.
: Martin 387.

288.000 . (9.000 32 ).
3.000 . , direct costing .
, . BC-
, 30
. (20 . 10 .
), direct costing 24
. (. 6 . )
throughput 20 . (. 10 . ). throughput, I, .
. 2, 3, 4 5. BC- 30.200 ,
direct costing 24.200 ., TC- 20.200 .
. BC-a direct costing
6.000 . (30.200 24.200 15.000 9.000). direct costing
TC- 4.000 . (24.200 20.200 9.000 5.000).

1031
:

direct costing . ,
10.000 (9.500 500 ), 9.000 . 9.000 ,
9.000 . , 1.000
6.000 . BC-
, 4.000 . TC-, 9.000 . JIT TOC-a BC
, . ,
TC, , , . .

.
.
hroughput .
, throughput-a . ,
, o
TAR .
, , ,
, ,
,
JIT .
JIT
backflush ,
. , backflush JIT .
JIT
,
. Backflush , .

1032

Carbett, Thomas. 2000. Throughput accounting and acitivity based costing: The driving facotrs behind each metodology. Journal of Cost Management 1: 3745.
Crusoe, John, George Schmelzle, and Thomas Buttross. 1999. Auditing JIT implementations. Journal of Cost Management 6: 236.
Drury, Colin. 1996. Management and cost accounting. London: International Thompson business press.
Garrett, Ken. 2010. Throughput and backflush accounting. Student ccountant ISSUE
3: 18.
Goldartt, Eliyahy. 1990a. What is this thing called the theory of constraints and how
should be implemented? Croton-on-Hudson. NY: North river press.
_____ 1990b. The haystack syndrome. Sifting information out of the data ocean,
Croton-on-Hudson. NY: North river press.
Gupta, Mahesh, Sid Baxendale, and Kathy McNamara. 1997. Integrating TOC and
ABCM in a health care company. Journal of Cost Management 4: 2333.
Henry, Co. 2001. JIT production, technology and operations management. California:
California polytechnic and state university.
Martin, James. Managerial accounting. http://maaw.info//
Mc Watters, Cheryl, Dale Morse, and Jerold Zimmerman. 2001. Management accounting. New York: Mc-Grow-Hill hagler education.
, . 2009. JIT
. 78: 5463.
Weil, Roman and Michael Maher. 2005. Handbook of cost management. New York:
John Wiley & Sons, Inc.
Zimmerman, Jerold. 1997. Accounting for decision making and control. USA:
McGraw-Hill.

Ljilja Anti, Tatjana Stevanovi, Ni

BACKFLUSH COSTING AND THROUGHPUT ACCOUNTING

Summary
Product diversification and the systematic reduction of product life cycle,
stimulation of the permanent innovation of existing and new product launches,
changes in the areas of processing, management and organization, led to the review
and appropriate adjustments in the cost accounting systems, to their control and rational and efficient use of production factors. In this paper we will first review the basic setting of Theory Of Constraints and on it based Throughput accounting, basics of
JIT system and its corresponding Backflush costing, and then we point to the possibility of combining the two concepts and the development of costing systems consistent with both the business philosophy.
Key words:

cost, throughput, accounting, JIT system, Backflush.