# Part of Odoo. See LICENSE file for full copyright and licensing details. from odoo import Command, fields from odoo.tests import Form, tagged from odoo.tools.float_utils import float_round, float_compare from odoo.addons.mrp_account.tests.common import TestBomPriceCommon from odoo.addons.mrp_subcontracting.tests.common import TestMrpSubcontractingCommon from odoo.addons.stock_account.tests.common import TestStockValuationCommon @tagged('post_install', '-at_install') class TestAccountSubcontractingFlows(TestMrpSubcontractingCommon, TestStockValuationCommon): @classmethod def setUpClass(cls): super().setUpClass() cls.account_production = cls.env['account.account'].create({ 'name': 'Production Account', 'code': '100102', 'account_type': 'asset_current', }) cls.prod_location = cls.env['stock.location'].search([('usage', '=', 'production'), ('company_id', '=', cls.company.id)]) cls.prod_location.valuation_account_id = cls.account_production.id cls.comp1.standard_price = 10.0 cls.comp2.standard_price = 20.0 def test_subcontracting_account_flow_1(self): (self.comp1 | self.comp2 | self.finished).categ_id = self.category_fifo_auto self._make_in_move(self.comp1, 10, unit_cost=10, location_dest_id=self.env.company.subcontracting_location_id.id) self._make_in_move(self.comp2, 10, unit_cost=20, location_dest_id=self.env.company.subcontracting_location_id.id) all_amls_ids = self.env['account.move.line'].search([]).ids move = self._make_in_move( self.finished, 1, unit_cost=30, create_picking=True, partner_id=self.subcontractor_partner1.id, ) picking_receipt = move.picking_id mo1 = move.picking_id._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 # Account move lines of the mo should only take components into account. The bill will take care of the extra cost. self.assertEqual(mo1.move_finished_ids.value, 60) self.assertEqual(picking_receipt.move_ids.value, 0) self.assertEqual(picking_receipt.move_ids.product_id.total_value, 60) amls = self.env['account.move.line'].search([('id', 'not in', all_amls_ids)]) all_amls_ids += amls.ids # stock valo only 30 because the extra can only be added with a bill self.assertRecordValues(amls.sorted('product_id'), [ # Delivery com1 to subcontractor {'account_id': self.account_stock_valuation.id, 'product_id': self.comp1.id, 'debit': 0.0, 'credit': 10.0}, {'account_id': self.account_production.id, 'product_id': self.comp1.id, 'debit': 10.0, 'credit': 0.0}, # Delivery com2 to subcontractor {'account_id': self.account_stock_valuation.id, 'product_id': self.comp2.id, 'debit': 0.0, 'credit': 20.0}, {'account_id': self.account_production.id, 'product_id': self.comp2.id, 'debit': 20.0, 'credit': 0.0}, # Receipt from subcontractor {'account_id': self.account_production.id, 'product_id': self.finished.id, 'debit': 0.0, 'credit': 30.0}, {'account_id': self.account_stock_valuation.id, 'product_id': self.finished.id, 'debit': 30.0, 'credit': 0.0}, ]) # Validate the bill from the subcontractor scrap = self.env['stock.scrap'].create({ 'product_id': self.finished.id, 'product_uom_id': self.finished.uom_id.id, 'scrap_qty': 1, 'production_id': mo1.id, 'location_id': self.stock_location.id, }) scrap.do_scrap() self.assertEqual(self.finished.total_value, 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.finished.categ_id = self.category_fifo picking_receipt = self.env['stock.picking'].create({ 'picking_type_id': self.picking_type_in.id, 'partner_id': self.subcontractor_partner1.id, 'move_ids': [Command.create({ 'product_id': self.finished.id, 'product_uom_qty': todo_nb, 'price_unit': 50, })], }) picking_receipt.action_confirm() picking_receipt.do_unreserve() lot_comp2 = self.env['stock.lot'].create({ 'name': 'lot_comp2', 'product_id': self.comp2.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, })) serials_comp1.append(self.env['stock.lot'].create({ 'name': 'serials_comp1_%s' % i, 'product_id': self.comp1.id, })) action = picking_receipt.move_ids.action_show_details() with Form(picking_receipt.move_ids.with_context(action['context']), view=action['view_id']) as move_form: for serial in serials_finished: with move_form.move_line_ids.new() as move_line: move_line.lot_id = serial move_line.picked = True move_line.quantity = 1 move_form.save() for mo, compo_1_serial in zip(picking_receipt._get_subcontract_production(), serials_comp1): action = mo.move_raw_ids[0].action_show_details() with Form(mo.move_raw_ids[0].with_context(action['context']), view=action['view_id']) as move_form: with move_form.move_line_ids.new() as move_line: self.assertEqual(move_line.product_id, self.comp1) move_line.lot_id = compo_1_serial move_line.picked = True move_line.quantity = 1 move_form.save() action = mo.move_raw_ids[1].action_show_details() with Form(mo.move_raw_ids[1].with_context(action['context']), view=action['view_id']) as move_form: with move_form.move_line_ids.new() as move_line: self.assertEqual(move_line.product_id, self.comp2) move_line.lot_id = lot_comp2 move_line.picked = True move_line.quantity = 1 move_form.save() # We should not be able to call the 'record_components' button picking_receipt.move_ids.picked = True picking_receipt.button_validate() self.assertEqual(picking_receipt.state, 'done') f_move = self.env['stock.move'].search([( 'product_id', '=', self.finished.id, )]) self.assertEqual(len(f_move), 5) self.assertRecordValues(f_move, [ {'is_in': False, 'value': 0, 'quantity': 4}, {'is_in': True, 'value': 160, 'quantity': 1}, {'is_in': True, 'value': 160, 'quantity': 1}, {'is_in': True, 'value': 160, 'quantity': 1}, {'is_in': True, 'value': 160, 'quantity': 1}, ]) 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.product_category.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, } for product in (self.comp1, self.comp2)]) receipt = self.env['stock.picking'].create({ 'picking_type_id': self.picking_type_in.id, 'partner_id': self.subcontractor_partner1.id, 'move_ids': [Command.create({ 'product_id': self.finished.id, 'product_uom_qty': 10, 'price_unit': 50, })], }) receipt.action_confirm() for qty_producing in (5, 3, 2): receipt.move_ids.quantity = qty_producing mo = receipt._get_subcontract_production() action = mo.move_raw_ids[0].action_show_details() with Form(mo.move_raw_ids[0].with_context(action['context']), view=action['view_id']) as move_form: with move_form.move_line_ids.new() as move_line: move_line.lot_id = lot01 move_line.quantity = qty_producing move_form.save() action = mo.move_raw_ids[1].action_show_details() with Form(mo.move_raw_ids[1].with_context(action['context']), view=action['view_id']) as move_form: with move_form.move_line_ids.new() as move_line: move_line.lot_id = lot02 move_line.quantity = qty_producing move_form.save() action = receipt.button_validate() if isinstance(action, dict): Form.from_action(self.env, action).save().process() receipt = receipt.backorder_ids f_move = self.env['stock.move'].search([( 'product_id', '=', self.finished.id, )]) self.assertRecordValues(f_move, [ {'quantity': 5, 'value': 0, 'state': 'done'}, {'quantity': 5, 'value': 5 * (10 + 20 + 50), 'state': 'done'}, {'quantity': 3, 'value': 0, 'state': 'done'}, {'quantity': 3, 'value': 3 * (10 + 20 + 50), 'state': 'done'}, {'quantity': 2, 'value': 0, 'state': 'done'}, {'quantity': 2, 'value': 2 * (10 + 20 + 50), 'state': 'done'}, ]) 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. """ (self.comp1 | self.comp2 | self.finished).categ_id = self.category_standard_auto 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 self._make_in_move(self.finished, 1, unit_cost=15, create_picking=True, partner_id=self.subcontractor_partner1.id) amls = self.env['account.move.line'].search([('id', 'not in', all_amls_ids)]) self.assertRecordValues(amls.sorted("account_id, product_id"), [ # Receipt from subcontractor {'account_id': self.account_production.id, 'product_id': self.comp1.id, 'debit': 10.0, 'credit': 0.0}, {'account_id': self.account_production.id, 'product_id': self.comp2.id, 'debit': 20.0, 'credit': 0.0}, {'account_id': self.account_production.id, 'product_id': self.finished.id, 'debit': 0.0, 'credit': 40.0}, {'account_id': self.account_stock_valuation.id, 'product_id': self.comp1.id, 'debit': 0.0, 'credit': 10.0}, {'account_id': self.account_stock_valuation.id, 'product_id': self.comp2.id, 'debit': 0.0, 'credit': 20.0}, {'account_id': self.account_stock_valuation.id, 'product_id': self.finished.id, 'debit': 40.0, 'credit': 0.0}, ]) def test_subcontract_without_prod_account(self): """ Test that the production stock account is optional, and we will fallback on input/output accounts. """ (self.comp1 | self.comp2 | self.finished).categ_id = self.category_fifo_auto self.comp1.standard_price = 1.0 self.prod_location.valuation_account_id = False all_amls_ids = self.env['account.move.line'].search([]).ids self._make_in_move(self.finished, 1, create_picking=True, partner_id=self.subcontractor_partner1.id).picking_id amls = self.env['account.move.line'].search([('id', 'not in', all_amls_ids)]) # Check that no account move line are created if there is no production account self.assertFalse(amls) class TestSubcontractingBOMCost(TestBomPriceCommon): @classmethod def setUpClass(cls): super().setUpClass() cls.partner = cls.env['res.partner'].create({ 'name': 'A name can be a Many2one...' }) (cls.bom_1 | cls.bom_2).write({ 'type': 'subcontract', 'subcontractor_ids': [Command.link(cls.partner.id)], }) def test_01_compute_price_subcontracting_cost(self): """Test calculation of bom cost with subcontracting.""" suppliers = self.env['product.supplierinfo'].create([ { 'partner_id': self.partner.id, 'product_tmpl_id': self.dining_table.product_tmpl_id.id, 'price': 150.0, }, { 'partner_id': self.partner.id, 'product_tmpl_id': self.table_head.product_tmpl_id.id, 'price': 120.0, 'product_uom_id': self.dozen.id, }, ]) 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': [Command.create({ 'name': fields.Date.today(), 'company_rate': 0.5, })], }) self.env['product.supplierinfo'].create([{ 'partner_id': self.partner.id, 'product_tmpl_id': self.dining_table.product_tmpl_id.id, 'price': 120.0, 'currency_id': currency_a.id, }]) self.assertEqual(self.dining_table.standard_price, 1000) self.dining_table.button_bom_cost() self.assertEqual(self.dining_table.standard_price, 790)