 The main advantage of postproduction issuing, not necessarily of backflushing, is that there is no need to update the store balances of inventory at the withdrawal of the materials from stores and recording the excess material through reverse posting (storno).This is especially useful in series or mass production where it is no need to give back excess material to the stores because it is used for the next production order.Even if excess material is given back to stores it does not involve any update to the inventory balance in the financial accounting (stock accounts).