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In SYSPRO, the backflushing process begins with the BOM, which lists all the components required to manufacture a finished product. When a finished product is recorded as completed, the system automatically issues the materials and labor from inventory based on the BOM. This eliminates the need for Work in Progress (WIP) jobs traditionally used to track production activity. Instead, materials are issued from inventory after they have been physically used in the production process, and the finished goods are received into stock in a single, streamlined transaction.