Am Mittwoch, 29. April 2015 15:10:03 UTC+2 schrieb Cédric Krier: > > > > I also needed to implement a way to re-compute the cost price of a > > > product: https://bugs.tryton.org/issue4729 > > > The current implementation is quite naive as it re-compute from the > > > first move. We will see if we need to improve this computation and if > so > > > I already put some idea on the issue. > > > > > > > > I dont think that a recompute is required. Common practice is (as > described > > before): > > -- > > I think you need to consider for which quantity of material the > subsequent > > charge applies: > > If the quantity is still on stock, fine, you can recalculate > accordingly. > > How can you know that? >
By checking the stock quantity? > > > If not, only the amount that relates to the stock is charged to the > stock, > > the rest goes to the price difference account. > > I don't understand. <http://www.b2ck.com/> I try an example: You have a stock of 100 pieces @ 1,20 EUR = 120 EUR stock value Now you order another 100 @ 1,30 EUR = 130 EUR stock value (stock value at goods receipt) The total stock is now 200 pcs at a value of 250 EUR = 1,25EUR/pcs. Any withdrawal would mean: COGS = 1,25 EUR/piece Some time later you receive the invoice: with some reabates, you get charges 100pcs @ 1,24 = 124 EUR As you still have 100 on stock, you can reduce the material account by 6 EUR = 200 pcs @ 244 EUR = 1,22 EUR/piece. That was the easy part. Now lets take a look if not sufficient stock is there. You have a stock of 100 pieces @ 1,20 EUR = 120 EUR stock value Now you order another 100 @ 1,30 EUR = 130 EUR (stock value at goods receipt) The total stock is now 200 pcs at a value of 250 EUR = 1,25EUR/pcs. Any withdrawal would mean: COGS = 1,25 EUR/piece You sell 120 pcs @ 1,25 = 150 EUR value (Costs of good sold - COGS) Now you get the bill with additional freight costs on it, say 100 pcs @1,40 = 140 EUR. As you have only 80 pcs left on stock (value: 100 EUR) , you can only charge a price difference for 80 pcs: 80 pcs *( 1,40€ - 1,30€) = 8 EUR Value of stock: 80 pcs , 108 EUR = 1,35 EUR/pcs The remainder has to go to the price difference account: 20 pcs *( 1,40€ - 1,30€) = 2 EUR (Expenses from price difference) At moving average, the stock value is always according to its current price. If you start recalculating, you would have to change bookings ex post, which would be wrong. Hope that clarifies, if not, let me know Axel
