Account stock for direct move from supplier to customer
Cédric Krier
I have submited a patch for review that tries to manage accounting moves
for direct stock moves from supplier to customer. (see [1])
Questions are raised about the average cost price computation.
- Is such moves must change the average cost price or not?
- Is such moves must behave like if the cost price was fix?
[1] http://codereview.tryton.org/237005/
--
Cédric Krier
B2CK SPRL
Rue de Rotterdam, 4
4000 Liège
Belgium
Tel: +32 472 54 46 59
Email/Jabber: cedric...@b2ck.com
Website: http://www.b2ck.com/
Okko Huisman
- Is such moves must behave like if the cost price was fix?
Cédric Krier
This is perhaps the common practice but for me this is not logical.
Because you change the method of the valuation of the goods.
With your way, we are in a LIFO method just for this drop shipment and
for all others, it is fixed or average or FIFO. It is like if the
dropped product was not the same product as the one in the stock.
For me the cost price is linked to the warehouse in the way that it is
the approximate unit price to valuate the stock.
So for me, if the product land or not in the warehouse doesn't change
anything, you have a new information about the cost of the product, you
must update it using the choosen method.
What I often hear is that you can choose the cost method you want but
never change it during the exercice.
Cédric Krier
> On Wednesday, February 8, 2012 9:57:31 PM UTC+1, Cédric Krier wrote:
> >
> > On 08/02/12 12:29 -0800, Okko Huisman wrote:
> > > For me the costprice is a field that is directly linked to the value of
> > > your goods in the warehouse.The costprice is used to make account moves
> > for
> > > Stock and COGS for stock moves related to the warehouse.
> > >
> > > In case of drop shipment the warehouse is not involved and there is a
> > > direct link between the sales and purchase. The most accurate COGS is
> > the
> > > value of the purchase.
> > >
> > > Answers:
> > > - Is such moves must change the average cost price or not?
> > > No
> > > - Is such moves must behave like if the cost price was fix?
> > > No, I think we should use the price from purchase as the costprice for
> > such
> > > moves.
> >
> > This is perhaps the common practice but for me this is not logical.
> > Because you change the method of the valuation of the goods.
>
> shipment is not
> about stock.
But if you have to re-build your stock, the price will be closer to the
one of the drop shipment.
Okko Huisman
Cédric Krier
> True but stock valuation is not about the future value (rebuilding) of your
> stock. It is about your current physical stock.
No it is the same, it is about the current value of the stock.