Inventory Backflush
Inventory Backflush is an accounting method that records the cost of the product after production. Once the product is finished, the costing system “backflushes” and deducts the material costs from inventory rather than tracking each component. It is also known as backflush costing.
For example, a car manufacturer produces 100 cars. Instead of recording the price of every nut, bolt, and piece, they backflush the inventory and record the costs once all 100 cars are produced.
Seems synonymous with noting down ingredients after you prepare pasta.