On 29 Apr 08:22, Axel Braun wrote: > > > 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?
This doesn't tell me if the actual products are still in the warehouse. > > > 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. This is exactly what does the re-computation. -- Cédric Krier - B2CK SPRL Email/Jabber: [email protected] Tel: +32 472 54 46 59 Website: http://www.b2ck.com/
