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mrp_subcontracting_account/tests/test_subcontracting_account.py

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Начальное наполнение
2025-02-19 14:11:33 +03:00
# -*- coding: utf-8 -*-
# Part of Odoo. See LICENSE file for full copyright and licensing details.
from odoo import Command, fields
from odoo.tests.common import Form, tagged
from odoo.tools.float_utils import float_round, float_compare
from odoo.addons.mrp_subcontracting.tests.common import TestMrpSubcontractingCommon
from odoo.addons.mrp_account.tests.test_bom_price import TestBomPriceCommon
@tagged('post_install', '-at_install')
class TestAccountSubcontractingFlows(TestMrpSubcontractingCommon):
def test_subcontracting_account_flow_1(self):
# pylint: disable=bad-whitespace
self.stock_location = self.env.ref('stock.stock_location_stock')
self.customer_location = self.env.ref('stock.stock_location_customers')
self.supplier_location = self.env.ref('stock.stock_location_suppliers')
self.uom_unit = self.env.ref('uom.product_uom_unit')
product_category_all = self.env.ref('product.product_category_all')
product_category_all.property_cost_method = 'fifo'
product_category_all.property_valuation = 'real_time'
in_account = self.env['account.account'].create({
'name': 'IN Account',
'code': '000001',
'account_type': 'asset_current',
})
out_account = self.env['account.account'].create({
'name': 'OUT Account',
'code': '000002',
'account_type': 'asset_current',
})
valu_account = self.env['account.account'].create({
'name': 'VALU Account',
'code': '000003',
'account_type': 'asset_current',
})
production_cost_account = self.env['account.account'].create({
'name': 'PROD COST Account',
'code': '000004',
'account_type': 'asset_current',
})
product_category_all.property_stock_account_input_categ_id = in_account
product_category_all.property_stock_account_output_categ_id = out_account
product_category_all.property_stock_account_production_cost_id = production_cost_account
product_category_all.property_stock_valuation_account_id = valu_account
stock_in_acc_id = product_category_all.property_stock_account_input_categ_id.id
stock_out_acc_id = product_category_all.property_stock_account_output_categ_id.id
stock_valu_acc_id = product_category_all.property_stock_valuation_account_id.id
stock_cop_acc_id = product_category_all.property_stock_account_production_cost_id.id
# IN 10@10 comp1 10@20 comp2
move1 = self.env['stock.move'].create({
'name': 'IN 10 units @ 10.00 per unit',
'location_id': self.supplier_location.id,
'location_dest_id': self.env.company.subcontracting_location_id.id,
'product_id': self.comp1.id,
'product_uom': self.uom_unit.id,
'product_uom_qty': 10.0,
'price_unit': 10.0,
})
move1._action_confirm()
move1._action_assign()
move1.move_line_ids.quantity = 10.0
move1.picked = True
move1._action_done()
move2 = self.env['stock.move'].create({
'name': 'IN 10 units @ 20.00 per unit',
'location_id': self.supplier_location.id,
'location_dest_id': self.env.company.subcontracting_location_id.id,
'product_id': self.comp2.id,
'product_uom': self.uom_unit.id,
'product_uom_qty': 10.0,
'price_unit': 20.0,
})
move2._action_confirm()
move2._action_assign()
move2.move_line_ids.quantity = 10.0
move2.picked = True
move2._action_done()
all_amls_ids = self.env['account.move.line'].search([]).ids
picking_form = Form(self.env['stock.picking'])
picking_form.picking_type_id = self.env.ref('stock.picking_type_in')
picking_form.partner_id = self.subcontractor_partner1
with picking_form.move_ids_without_package.new() as move:
move.product_id = self.finished
move.product_uom_qty = 1
picking_receipt = picking_form.save()
picking_receipt.move_ids.price_unit = 15.0
picking_receipt.action_confirm()
# Suppose the additional cost changes:
picking_receipt.move_ids.price_unit = 30.0
picking_receipt.move_ids.quantity = 1.0
picking_receipt.move_ids.picked = True
picking_receipt._action_done()
mo = picking_receipt._get_subcontract_production()
# Finished is made of 1 comp1 and 1 comp2.
# Cost of comp1 = 10
# Cost of comp2 = 20
# --> Cost of finished = 10 + 20 = 30
# Additionnal cost = 30 (from the purchase order line or directly set on the stock move here)
# Total cost of subcontracting 1 unit of finished = 30 + 30 = 60
self.assertEqual(mo.move_finished_ids.stock_valuation_layer_ids.value, 60)
self.assertEqual(picking_receipt.move_ids.stock_valuation_layer_ids.value, 0)
self.assertEqual(picking_receipt.move_ids.product_id.value_svl, 60)
amls = self.env['account.move.line'].search([('id', 'not in', all_amls_ids)])
all_amls_ids += amls.ids
self.assertRecordValues(amls, [
# Receipt from subcontractor
{'account_id': stock_valu_acc_id, 'product_id': self.finished.id, 'debit': 60.0, 'credit': 0.0},
{'account_id': stock_in_acc_id, 'product_id': self.finished.id, 'debit': 0.0, 'credit': 30.0},
{'account_id': stock_cop_acc_id, 'product_id': self.finished.id, 'debit': 0.0, 'credit': 30.0},
# Delivery com2 to subcontractor
{'account_id': stock_valu_acc_id, 'product_id': self.comp2.id, 'debit': 0.0, 'credit': 20.0},
{'account_id': stock_cop_acc_id, 'product_id': self.comp2.id, 'debit': 20.0, 'credit': 0.0},
# Delivery com2 to subcontractor
{'account_id': stock_valu_acc_id, 'product_id': self.comp1.id, 'debit': 0.0, 'credit': 10.0},
{'account_id': stock_cop_acc_id, 'product_id': self.comp1.id, 'debit': 10.0, 'credit': 0.0},
])
# Do the same without any additionnal cost
picking_form = Form(self.env['stock.picking'])
picking_form.picking_type_id = self.env.ref('stock.picking_type_in')
picking_form.partner_id = self.subcontractor_partner1
with picking_form.move_ids_without_package.new() as move:
move.product_id = self.finished
move.product_uom_qty = 1
picking_receipt = picking_form.save()
picking_receipt.move_ids.price_unit = 0
picking_receipt.action_confirm()
picking_receipt.move_ids.quantity = 1.0
picking_receipt.move_ids.picked = True
picking_receipt._action_done()
mo = picking_receipt._get_subcontract_production()
# In this case, since there isn't any additionnal cost, the total cost of the subcontracting
# is the sum of the components' costs: 10 + 20 = 30
self.assertEqual(mo.move_finished_ids.stock_valuation_layer_ids.value, 30)
self.assertEqual(picking_receipt.move_ids.product_id.value_svl, 90)
amls = self.env['account.move.line'].search([('id', 'not in', all_amls_ids)])
self.assertRecordValues(amls, [
# Receipt from subcontractor
{'account_id': stock_cop_acc_id, 'product_id': self.finished.id, 'debit': 0.0, 'credit': 30.0},
{'account_id': stock_valu_acc_id, 'product_id': self.finished.id, 'debit': 30.0, 'credit': 0.0},
# Delivery com2 to subcontractor
{'account_id': stock_valu_acc_id, 'product_id': self.comp2.id, 'debit': 0.0, 'credit': 20.0},
{'account_id': stock_cop_acc_id, 'product_id': self.comp2.id, 'debit': 20.0, 'credit': 0.0},
# Delivery com2 to subcontractor
{'account_id': stock_valu_acc_id, 'product_id': self.comp1.id, 'debit': 0.0, 'credit': 10.0},
{'account_id': stock_cop_acc_id, 'product_id': self.comp1.id, 'debit': 10.0, 'credit': 0.0},
])
def test_subcontracting_account_flow_2(self):
"""Test when set Cost of Production account on production location, subcontracting
won't use it.
"""
# pylint: disable=bad-whitespace
self.stock_location = self.env.ref('stock.stock_location_stock')
self.customer_location = self.env.ref('stock.stock_location_customers')
self.supplier_location = self.env.ref('stock.stock_location_suppliers')
self.uom_unit = self.env.ref('uom.product_uom_unit')
product_category_all = self.env.ref('product.product_category_all')
product_category_all.property_cost_method = 'fifo'
product_category_all.property_valuation = 'real_time'
in_account = self.env['account.account'].create({
'name': 'IN Account',
'code': '000001',
'account_type': 'asset_current',
})
out_account = self.env['account.account'].create({
'name': 'OUT Account',
'code': '000002',
'account_type': 'asset_current',
})
valu_account = self.env['account.account'].create({
'name': 'VALU Account',
'code': '000003',
'account_type': 'asset_current',
})
production_cost_account = self.env['account.account'].create({
'name': 'PROD COST Account',
'code': '000004',
'account_type': 'asset_current',
})
product_category_all.property_stock_account_input_categ_id = in_account
product_category_all.property_stock_account_output_categ_id = out_account
product_category_all.property_stock_account_production_cost_id = production_cost_account
product_category_all.property_stock_valuation_account_id = valu_account
stock_in_acc_id = product_category_all.property_stock_account_input_categ_id.id
stock_valu_acc_id = product_category_all.property_stock_valuation_account_id.id
stock_cop_acc_id = product_category_all.property_stock_account_production_cost_id.id
# set Cost of Production account on production location
cop_account = self.env['account.account'].create({
'name': 'Cost of Production',
'code': 'CoP',
"account_type": 'expense',
'reconcile': False,
})
self.comp1.property_stock_production.write({
'valuation_out_account_id': cop_account.id,
'valuation_in_account_id': cop_account.id,
})
# IN 10@10 comp1 10@20 comp2
move1 = self.env['stock.move'].create({
'name': 'IN 10 units @ 10.00 per unit',
'location_id': self.supplier_location.id,
'location_dest_id': self.env.company.subcontracting_location_id.id,
'product_id': self.comp1.id,
'product_uom': self.uom_unit.id,
'product_uom_qty': 10.0,
'price_unit': 10.0,
})
move1._action_confirm()
move1._action_assign()
move1.move_line_ids.quantity = 10.0
move1.picked = True
move1._action_done()
move2 = self.env['stock.move'].create({
'name': 'IN 10 units @ 20.00 per unit',
'location_id': self.supplier_location.id,
'location_dest_id': self.env.company.subcontracting_location_id.id,
'product_id': self.comp2.id,
'product_uom': self.uom_unit.id,
'product_uom_qty': 10.0,
'price_unit': 20.0,
})
move2._action_confirm()
move2._action_assign()
move2.move_line_ids.quantity = 10.0
move2.picked = True
move2._action_done()
all_amls_ids = self.env['account.move.line'].search([]).ids
picking_form = Form(self.env['stock.picking'])
picking_form.picking_type_id = self.env.ref('stock.picking_type_in')
picking_form.partner_id = self.subcontractor_partner1
with picking_form.move_ids_without_package.new() as move:
move.product_id = self.finished
move.product_uom_qty = 1
picking_receipt = picking_form.save()
picking_receipt.move_ids.price_unit = 30.0
picking_receipt.action_confirm()
picking_receipt.move_ids.quantity = 1.0
picking_receipt.move_ids.picked = True
picking_receipt._action_done()
amls = self.env['account.move.line'].search([('id', 'not in', all_amls_ids)])
all_amls_ids += amls.ids
self.assertRecordValues(amls, [
# Receipt from subcontractor
{'account_id': stock_valu_acc_id, 'product_id': self.finished.id, 'debit': 60.0, 'credit': 0.0},
{'account_id': stock_in_acc_id, 'product_id': self.finished.id, 'debit': 0.0, 'credit': 30.0},
{'account_id': stock_cop_acc_id, 'product_id': self.finished.id, 'debit': 0.0, 'credit': 30.0},
# Delivery com2 to subcontractor
{'account_id': stock_valu_acc_id, 'product_id': self.comp2.id, 'debit': 0.0, 'credit': 20.0},
{'account_id': stock_cop_acc_id, 'product_id': self.comp2.id, 'debit': 20.0, 'credit': 0.0},
# Delivery com2 to subcontractor
{'account_id': stock_valu_acc_id, 'product_id': self.comp1.id, 'debit': 0.0, 'credit': 10.0},
{'account_id': stock_cop_acc_id, 'product_id': self.comp1.id, 'debit': 10.0, 'credit': 0.0},
])
def test_subcontracting_account_backorder(self):
""" This test uses tracked (serial and lot) component and tracked (serial) finished product
The original subcontracting production order will be split into 4 backorders. This test
ensure the extra cost asked from the subcontractor is added correctly on all the finished
product valuation layer. Not only the first one. """
todo_nb = 4
self.comp2.tracking = 'lot'
self.comp1.tracking = 'serial'
self.comp2.standard_price = 100
self.finished.tracking = 'serial'
self.env.ref('product.product_category_all').property_cost_method = 'fifo'
# Create a receipt picking from the subcontractor
picking_form = Form(self.env['stock.picking'])
picking_form.picking_type_id = self.env.ref('stock.picking_type_in')
picking_form.partner_id = self.subcontractor_partner1
with picking_form.move_ids_without_package.new() as move:
move.product_id = self.finished
move.quantity = todo_nb
picking_receipt = picking_form.save()
# Mimic the extra cost on the po line
picking_receipt.move_ids.price_unit = 50
picking_receipt.action_confirm()
picking_receipt.do_unreserve()
# We should be able to call the 'record_components' button
self.assertTrue(picking_receipt.display_action_record_components)
lot_comp2 = self.env['stock.lot'].create({
'name': 'lot_comp2',
'product_id': self.comp2.id,
'company_id': self.env.company.id,
})
serials_finished = []
serials_comp1 = []
for i in range(todo_nb):
serials_finished.append(self.env['stock.lot'].create({
'name': 'serial_fin_%s' % i,
'product_id': self.finished.id,
'company_id': self.env.company.id,
}))
serials_comp1.append(self.env['stock.lot'].create({
'name': 'serials_comp1_%s' % i,
'product_id': self.comp1.id,
'company_id': self.env.company.id,
}))
for i in range(todo_nb):
action = picking_receipt.action_record_components()
mo = self.env['mrp.production'].browse(action['res_id'])
mo_form = Form(mo.with_context(**action['context']), view=action['view_id'])
mo_form.lot_producing_id = serials_finished[i]
with mo_form.move_line_raw_ids.edit(0) as ml:
self.assertEqual(ml.product_id, self.comp1)
ml.lot_id = serials_comp1[i]
with mo_form.move_line_raw_ids.edit(1) as ml:
self.assertEqual(ml.product_id, self.comp2)
ml.lot_id = lot_comp2
mo = mo_form.save()
mo.subcontracting_record_component()
# We should not be able to call the 'record_components' button
picking_receipt.move_ids.picked = True
picking_receipt.button_validate()
f_layers = self.finished.stock_valuation_layer_ids
self.assertEqual(len(f_layers), 4)
for layer in f_layers:
self.assertEqual(layer.value, 100 + 50)
def test_tracked_compo_and_backorder(self):
"""
Suppose a subcontracted product P with two tracked components, P is FIFO
Create a receipt for 10 x P, receive 5, then 3 and then 2
"""
self.env.ref('product.product_category_all').property_cost_method = 'fifo'
self.comp1.tracking = 'lot'
self.comp1.standard_price = 10
self.comp2.tracking = 'lot'
self.comp2.standard_price = 20
lot01, lot02 = self.env['stock.lot'].create([{
'name': "Lot of %s" % product.name,
'product_id': product.id,
'company_id': self.env.company.id,
} for product in (self.comp1, self.comp2)])
receipt_form = Form(self.env['stock.picking'])
receipt_form.picking_type_id = self.env.ref('stock.picking_type_in')
receipt_form.partner_id = self.subcontractor_partner1
with receipt_form.move_ids_without_package.new() as move:
move.product_id = self.finished
move.product_uom_qty = 10
receipt = receipt_form.save()
# add an extra cost
receipt.move_ids.price_unit = 50
receipt.action_confirm()
for qty_producing in (5, 3, 2):
action = receipt.action_record_components()
mo = self.env['mrp.production'].browse(action['res_id'])
mo_form = Form(mo.with_context(**action['context']), view=action['view_id'])
mo_form.qty_producing = qty_producing
with mo_form.move_line_raw_ids.edit(0) as ml:
ml.lot_id = lot01
with mo_form.move_line_raw_ids.edit(1) as ml:
ml.lot_id = lot02
mo = mo_form.save()
mo.subcontracting_record_component()
action = receipt.button_validate()
if isinstance(action, dict):
wizard = Form(self.env[action['res_model']].with_context(action['context'])).save()
wizard.process()
receipt = receipt.backorder_ids
self.assertRecordValues(self.finished.stock_valuation_layer_ids, [
{'quantity': 5, 'value': 5 * (10 + 20 + 50)},
{'quantity': 3, 'value': 3 * (10 + 20 + 50)},
{'quantity': 2, 'value': 2 * (10 + 20 + 50)},
])
def test_subcontract_cost_different_when_standard_price(self):
"""Test when subcontracting with standard price when
Final product cost != Components cost + Subcontracting cost
When posting the account entries for receiving final product, the
subcontracting cost will be adjusted based on the difference of the cost.
"""
# pylint: disable=bad-whitespace
self.stock_location = self.env.ref('stock.stock_location_stock')
self.customer_location = self.env.ref('stock.stock_location_customers')
self.supplier_location = self.env.ref('stock.stock_location_suppliers')
self.uom_unit = self.env.ref('uom.product_uom_unit')
product_category_all = self.env.ref('product.product_category_all')
product_category_all.property_cost_method = 'standard'
product_category_all.property_valuation = 'real_time'
in_account = self.env['account.account'].create({
'name': 'IN Account',
'code': '000001',
'account_type': 'asset_current',
})
out_account = self.env['account.account'].create({
'name': 'OUT Account',
'code': '000002',
'account_type': 'asset_current',
})
valu_account = self.env['account.account'].create({
'name': 'VALU Account',
'code': '000003',
'account_type': 'asset_current',
})
production_cost_account = self.env['account.account'].create({
'name': 'PROD COST Account',
'code': '000004',
'account_type': 'asset_current',
})
product_category_all.property_stock_account_input_categ_id = in_account
product_category_all.property_stock_account_output_categ_id = out_account
product_category_all.property_stock_account_production_cost_id = production_cost_account
product_category_all.property_stock_valuation_account_id = valu_account
stock_in_acc_id = product_category_all.property_stock_account_input_categ_id.id
stock_valu_acc_id = product_category_all.property_stock_valuation_account_id.id
stock_cop_acc_id = product_category_all.property_stock_account_production_cost_id.id
self.comp1.standard_price = 10
self.comp2.standard_price = 20
self.finished.standard_price = 40
all_amls_ids = self.env['account.move.line'].search([]).ids
picking_form = Form(self.env['stock.picking'])
picking_form.picking_type_id = self.env.ref('stock.picking_type_in')
picking_form.partner_id = self.subcontractor_partner1
with picking_form.move_ids_without_package.new() as move:
move.product_id = self.finished
move.product_uom_qty = 1
picking_receipt = picking_form.save()
# subcontracting cost is 15
picking_receipt.move_ids.price_unit = 15.0
picking_receipt.action_confirm()
picking_receipt.move_ids.quantity = 1.0
picking_receipt.move_ids.picked = True
picking_receipt._action_done()
amls = self.env['account.move.line'].search([('id', 'not in', all_amls_ids)])
self.assertRecordValues(amls, [
# Receipt from subcontractor
{'account_id': stock_valu_acc_id, 'product_id': self.finished.id, 'debit': 40.0, 'credit': 0.0},
{'account_id': stock_in_acc_id, 'product_id': self.finished.id, 'debit': 0.0, 'credit': 10.0}, # adjust according to the difference
{'account_id': stock_cop_acc_id, 'product_id': self.finished.id, 'debit': 0.0, 'credit': 30.0},
# Delivery com2 to subcontractor
{'account_id': stock_valu_acc_id, 'product_id': self.comp2.id, 'debit': 0.0, 'credit': 20.0},
{'account_id': stock_cop_acc_id, 'product_id': self.comp2.id, 'debit': 20.0, 'credit': 0.0},
# Delivery com2 to subcontractor
{'account_id': stock_valu_acc_id, 'product_id': self.comp1.id, 'debit': 0.0, 'credit': 10.0},
{'account_id': stock_cop_acc_id, 'product_id': self.comp1.id, 'debit': 10.0, 'credit': 0.0},
])
class TestBomPriceSubcontracting(TestBomPriceCommon):
def test_01_compute_price_subcontracting_cost(self):
"""Test calculation of bom cost with subcontracting."""
self.table_head.uom_po_id = self.dozen
partner = self.env['res.partner'].create({
'name': 'A name can be a Many2one...'
})
(self.bom_1 | self.bom_2).write({
'type': 'subcontract',
'subcontractor_ids': [Command.link(partner.id)]
})
suppliers = self.env['product.supplierinfo'].create([
{
'partner_id': partner.id,
'product_tmpl_id': self.dining_table.product_tmpl_id.id,
'price': 150.0,
}, {
'partner_id': partner.id,
'product_tmpl_id': self.table_head.product_tmpl_id.id,
'price': 120.0, # 10 by Unit because uom_po_id is in dozen
}
])
self.assertEqual(suppliers.mapped('is_subcontractor'), [True, True])
# -----------------------------------------------------------------
# Cost of BoM (Dining Table 1 Unit)
# -----------------------------------------------------------------
# Component Cost = Table Head 1 Unit * 300 = 300 (478.75 from it's components)
# Screw 5 Unit * 10 = 50
# Leg 4 Unit * 25 = 100
# Glass 1 Unit * 100 = 100
# Subcontracting 1 Unit * 150 = 150
# Total = 700 [878.75 if components of Table Head considered] (for 1 Unit)
# -----------------------------------------------------------------
self.assertEqual(self.dining_table.standard_price, 1000, "Initial price of the Product should be 1000")
self.dining_table.button_bom_cost()
self.assertEqual(float_round(self.dining_table.standard_price, precision_digits=2), 700.0, "After computing price from BoM price should be 700")
# Cost of BoM (Table Head 1 Dozen)
# -----------------------------------------------------------------
# Component Cost = Plywood Sheet 12 Unit * 200 = 2400
# Bolt 60 Unit * 10 = 600
# Colour 12 Unit * 100 = 1200
# Corner Slide 57 Unit * 25 = 1425
# Subcontracting 1 Dozen * 120 = 120
# Total = 5745
# 1 Unit price (5745/12) = 478.75
# -----------------------------------------------------------------
self.assertEqual(self.table_head.standard_price, 300, "Initial price of the Product should be 300")
self.Product.browse([self.dining_table.id, self.table_head.id]).action_bom_cost()
self.assertEqual(float_compare(self.table_head.standard_price, 478.75, precision_digits=2), 0, "After computing price from BoM price should be 878.75")
self.assertEqual(float_compare(self.dining_table.standard_price, 878.75, precision_digits=2), 0, "After computing price from BoM price should be 878.75")
def test_02_compute_price_subcontracting_cost(self):
"""Test calculation of bom cost with subcontracting and supplier in different currency."""
currency_a = self.env['res.currency'].create({
'name': 'ZEN',
'symbol': 'Z',
'rounding': 0.01,
'currency_unit_label': 'Zenny',
'rate_ids': [(0, 0, {
'name': fields.Date.today(),
'company_rate': 0.5,
})],
})
partner = self.env['res.partner'].create({
'name': 'supplier',
})
product = self.env['product.product'].create({
'name': 'product',
'type': 'product',
'standard_price': 100,
'company_id': self.env.company.id,
})
supplier = self.env['product.supplierinfo'].create([{
'partner_id': partner.id,
'product_tmpl_id': product.product_tmpl_id.id,
'price': 120.0,
'currency_id': currency_a.id,
}])
self.env['mrp.bom'].create({
'product_tmpl_id': product.product_tmpl_id.id,
'product_qty': 1,
'type': 'subcontract',
'subcontractor_ids': [Command.link(partner.id)],
'bom_line_ids': [
(0, 0, {'product_id': self.table_head.id, 'product_qty': 1}),
],
})
self.table_head.standard_price = 100
self.assertEqual(supplier.is_subcontractor, True)
self.assertEqual(product.standard_price, 100, "Initial price of the Product should be 100")
product.button_bom_cost()
# 120 Zen = 240 USD (120 * 2)
# price = 240 + 100 (1 unit of component "table_head") = 340
self.assertEqual(product.standard_price, 340, "After computing price from BoM price should be 340")
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