Final Backflush for Production Lots 
Use
You use this function when you produce materials with reference to a production lot and would particularly like to use the simplified backflush of repetitive manufacturing. The production lot (WBS element) is then the account assignment object in which the incurred costs are collected.
Prerequisites
As the costs are assigned to the account of the production lot (WBS element) and a costs collector is therefore not necessary, you do not create a cost collector during this process.
Features
Backflushing for materials that are planned and produced with production lots, the costs are posted to the production lot (WBS element). The valuation basis for this is the cost estimate for the production lot. If you have not created a cost estimate for the production lot, the system uses the standard cost estimate of the assembly as the basis for valuation.
With material costs
The system determines the prices of the components used from the material master record. It then assigns the total prices to the account of the production cost collector.
Production activity
As an option, you can post production activities. The system determines the production costs from the standard cost estimate for the production lot or for the material. With the final backflush for the production lot, you can also enter actual times for the production lot. The production activities are then posted on the basis of the production times which were actually required for the production lot.