Diagnosis
For the backflush in repetitive manufacturing, a standard cost estimateis required to determine the costs of the production activities. Whendetermining the production activities, the values from the standardcost estimate are used in proportion to the backflush quantity.
However, the standard cost estimate can only be saved per material. Ifa material is produced on several production lines with severalproduction versions and, therefore, with several routings, then thecosts are only determined as a proportion to one standard costestimate. This means that when backflushing in such a situation, acertain unpreciseness cannot be avoided in the actual productionactivities.
The following problem may occur when carrying out a reporting pointbackflush in repetitive manufacturing:
Situation :
A reporting point material is produced on 2 production lines withdifferent production versions with different routings and, thus, withdifferent operations.
The standard cost estimate is created based on the data in the routing.If a reporting point backflush is then carried out for this material,with a reporting point (milestone operation) that is not recorded inthe standard cost estimate as an operation, the system issues an errormessage as the production activities for this reporting point cannot becalculated using the standard cost estimate.

Procedure
If a material is produced with different production versions anddifferent routings, then the operation structure in both routingsshould be identical. This means, that the reporting points should bedefined in the standard cost estimate as operations.