Pricing something using the finished result and dealing the right path back. Whenever stock should be held low this is basically the way costing is done. AKA backflush accounting.
approach to costing a product that works backwards: standard costs are allotted to complete products on the basis of the result of a repetitive manufacturing process. Used where inventory is held at least (such as 'just eventually' functions) this process obviates the need for detail by detail expense monitoring required in absorption costing, and often eliminates individual bookkeeping for work-in-process. Also referred to as backflush bookkeeping.