Is there a separate stock revaluation account to which OpenERP automatically posts a variance between values?
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Do you mean when the price paid for an item is not the same as the price quoted on the purchase order?
Take a look at real-time inventory and possibly Anglo Saxon accounting...
https://doc.openerp.com/v6.0/book/5/5_14_Stock/5_14_Stock_financial.html/
http://acespritechblog.wordpress.com/2012/11/22/how-to-work-with-real-time-stock-valuation-in-openerp/