Configurarea evaluării inventarului¶
Toate stocurile existente ale unei companii contribuie la evaluarea inventarului acesteia. Această valoare ar trebui să fie reflectată în evidențele contabile ale companiei pentru a arăta cu exactitate valoarea companiei și a tuturor activelor sale.
By default, Odoo uses a periodic inventory valuation (also known as manual inventory valuation).
This method implies that the accounting team posts journal entries based on the physical inventory
of the company, and that warehouse employees take the time to count the stock. In Odoo, this method
is reflected inside each product category, where the Costing Method field will be set to
Standard Price by default, and the Inventory Valuation field will be set to Manual.
Alternatively, automated inventory valuation is an integrated valuation method that updates the inventory value in real-time by creating journal entries whenever there are stock moves initiated between locations in a company’s inventory.
Notă
Automated inventory valuation is a method recommended for expert accountants, given the extra steps involved in journal entry configuration. Even after the initial setup, the method will need to be periodically checked to ensure accuracy, and adjustments may be needed on an ongoing basis depending on the needs and priorities of the business.
Tipuri de contabilitate¶
Accounting entries will depend on the accounting mode: Continental or Anglo-Saxon.
Sfat
Verify the accounting mode by activating the Modul dezvoltator (mod depanare) and navigating to .
Then, in the search bar, look for Anglo-Saxon Accounting, to see if the feature is enabled. If it is not enabled, Continental accounting mode is in use.
In Anglo-Saxon accounting, the costs of goods sold (COGS) are reported when products are sold or
delivered. This means that the cost of a good is only recorded as an expense when a customer is
invoiced for a product. So for manual valuation method, set the Expense Account to
Stock Valuation for the current asset type; for automatic valuation method, set the the
Expense Account to an Expenses or a Cost of Revenue type (e.g. Cost of Production,
Cost of Goods Sold, etc.).
In Continental accounting, the cost of a good is reported as soon as a product is received into stock. Because of this, the Expense Account can be set to either Expenses or a Cost of Revenue type, however, it is more commonly set to an Expenses account.
Configurare¶
Make changes to inventory valuation options by navigating to . In the Inventory Valuation section, select the desired Costing Method and Inventory Valuation options.
Notă
Este posibil să utilizați diferite setări de evaluare pentru diferite categorii de produse.
Metoda de stabilire a costurilor¶
From the product category’s configuration page, choose the desired Costing Method:
The default costing method in Odoo. The cost of the product is manually defined on the product form, and this cost is used to compute the valuation. Even if the purchase price on a purchase order differs, the valuation is the cost defined on the product form.
Operație |
Cost unitar |
Cantitate în stoc |
Valoarea de intrare |
Valoarea inventarului |
|---|---|---|---|---|
$10 |
0 |
$0 |
||
Receive 8 products for $10/unit |
$10 |
8 |
8 * $10 |
$80 |
Receive 4 products for $16/unit |
$10 |
12 |
4 * $10 |
$120 |
Deliver 10 products |
$10 |
2 |
-10 * $10 |
$20 |
Receive 2 products for $9/unit |
$10 |
4 |
2 * $10 |
$40 |
Calculates the valuation of a product based on the average cost of that product, divided by the total number of available stock on-hand. With this costing method, inventory valuation is dynamic, and constantly adjusts based on the purchase price of products.
Operație |
Cost unitar |
Cantitate în stoc |
Valoarea de intrare |
Valoarea inventarului |
|---|---|---|---|---|
$0 |
0 |
$0 |
||
Receive 8 products for $10/unit |
$10 |
8 |
8 * $10 |
$80 |
Receive 4 products for $16/unit |
$12 |
12 |
4 * $16 |
$144 |
Deliver 10 products |
$12 |
2 |
-10 * $12 |
$24 |
Receive 2 products for $6/unit |
$9 |
4 |
2 * $6 |
$36 |
How are unit cost and inventory value calculated at each step?
When receiving four products for $16 each:
Inventory value is calculated by adding the previous inventory value with the incoming value: \($80 + (4 * $16) = $144\).
Unit cost is calculated by dividing the inventory value by the quantity on-hand: \($144 / 12 = $12\).
When delivering ten products, the average unit cost is used to calculate the inventory value, regardless of the purchase price of the product. Therefore, inventory value is \($144 + (-10 * $12) = $24\).
Receive two products for $6 each:
Inventory value: \($24 + (2 * $6) = $36\)
Unit cost: \($36 / 4 = $9\)
Notă
When choosing Average Cost (AVCO) as the Costing Method, changing the numerical value in the Cost field for products in the respective product category creates a new record in the Inventory Valuation report to adjust the value of the product. The Cost amount is then automatically updated, based on the average purchase price of both the inventory on-hand and the costs accumulated from validated purchase orders.
Tracks the costs of incoming and outgoing items in real-time, and uses the real price of the products to change the valuation. The oldest purchase price is used as the cost for the next good sold, until an entire lot of that product is sold. When the next inventory lot moves up in the queue, an updated product cost is used based on the valuation of that specific lot.
This method is arguably the most accurate inventory valuation method for a variety of reasons, but it is highly sensitive to input data and human error.
Operație |
Cost unitar |
Cantitate în stoc |
Valoarea de intrare |
Valoarea inventarului |
|---|---|---|---|---|
$0 |
0 |
$0 |
||
Receive 8 products for $10/unit |
$10 |
8 |
8 * $10 |
$80 |
Receive 4 products for $16/unit |
$12 |
12 |
4 * $16 |
$144 |
Deliver 10 products |
$16 |
2 |
-8 * $10
-2 * $16
|
$32 |
Receive 2 products for $6/unit |
$11 |
4 |
2 * $6 |
$44 |
How are unit cost and inventory value calculated at each step?
When receiving four products for $16 each:
Inventory value is calculated by adding the previous inventory value to the incoming value: \($80 + (4 * $16) = $144\).
Unit cost is calculated by dividing the inventory value by the quantity on-hand: \($144 / 12 = $12\).
When delivering ten products, eight units were purchased for $10, and two units were purchased for $16.
First, the incoming value is calculated by multiplying the on-hand quantity by the purchased price: \((-8 * $10) + (-2 * $16) = -112\).
The inventory value is calculated by subtracting the incoming value from the previous inventory value: \($144 - $112 = $32\).
Unit cost is calculated by dividing the inventory value by the remaining quantity: \($32 / 2 = $16\).
When receiving two products for $6, inventory value is \($32 + $12 = $44\). Unit cost is \($44 / 4 = $11\).
Atenționare
Schimbarea metodei de calculare a costurilor are un impact semnificativ asupra evaluării stocurilor. Este foarte recomandat să consultați mai întâi un contabil înainte de a face orice ajustări aici.
Vedeți și
utilizarea_evaluării_inventarului
When the Costing Method is changed, products already in stock that were using the Standard costing method do not change value; rather, the existing units keep their value, and any product moves from then on affect the average cost, and the cost of the product will change. If the value in the Cost field on a product form is changed manually, Odoo will generate a corresponding record in the Inventory Valuation report.
Evaluarea stocului¶
Inventory valuation in Odoo can be set to be updated manually or automatically. While Expense accounts apply to both, the Stock Input and Stock Output accounts are only used for automated valuation.
Refer to the Expense and Stock input/output sections for details on configuring each account type.
Cont Cheltuieli¶
To configure the expense account, go to the Account Properties section of the intended product category (). Then, choose an existing account from the Expense Account drop-down menu.
To ensure the chosen account is the correct Type, click the (external link) icon to the right of the account. Then, set the account type based on the information below.
In Anglo-Saxon accounting for automated inventory valuation, set the Expense
Account to the Expenses account. Then, click the (external link) icon to the right of
the account.
În fereastra pop-up, alegeți Cheltuieli sau Cost of Revenue din meniul drop-down Type.
To configure the Expense Account, choose Stock Valuation from the field’s drop-down menu. Verify the account’s type by clicking the (external link) icon, and then ensure the Type is Current Assets.
Setați pentru Contul de cheltuieli tipul de cont Cheltuieli sau Cost of Revenue.
Setați pentru Contul de cheltuieli tipul de cont Cheltuieli sau Cost of Revenue.
Intrare/ieșire stoc (numai automat)¶
Pentru a configura Contul de intrare stoc și Contul de ieșire stoc, mergeți la și selectați categoria de produs dorită.
În câmpul Evaluare inventar, selectați Automat. Procedând astfel, apare secțiunea Proprietăți stocul contului. Aceste conturi sunt definite după cum urmează:
Cont de evaluare a stocurilor: atunci când evaluarea automată a stocurilor este activată pentru un produs, acest cont va deține valoarea curentă a produselor.
Jurnal de stoc: jurnal contabil în care intrările sunt înregistrate automat când se modifică evaluarea stocului unui produs.
Cont de intrare stoc: articolele de jurnal contrapartidă pentru toate mișcările de stoc de intrare vor fi înregistrate în acest cont, cu excepția cazului în care există un cont de evaluare specific setat în locația sursă. Aceasta este valoarea implicită pentru toate produsele dintr-o anumită categorie și poate fi, de asemenea, setată direct pentru fiecare produs.
Cont de ieșire stoc: articolele de jurnal de contrapartidă pentru toate mișcările de stoc ieșite vor fi înregistrate în acest cont, cu excepția cazului în care există un cont de evaluare specific setat în locația de destinație. Aceasta este valoarea implicită pentru toate produsele dintr-o anumită categorie și poate fi, de asemenea, setată direct pentru fiecare produs.
În contabilitatea anglo-saxonă, Contul de intrare stoc și Contul de ieșire stoc sunt setate la diferite conturi Active curente. În acest fel, livrarea produselor și facturarea clientului echilibrează contul Stock Output, în timp ce primirea produselor și furnizorii de facturare echilibrează contul Stock Input.
To modify the account type, go to the click the (external link) icon to the right of the stock input/output account. In the pop-up window, choose Current Assets from the Type drop-down menu.
Contul Stock Input este setat la Stock Interim (Received), un tip de cont Activ curent.¶
În contabilitatea Continental, Contul de intrare stoc și Contul de ieșire stoc sunt setate la același cont Active curente. În acest fel, un cont poate fi echilibrat atunci când articolele sunt cumpărate și vândute.
Example
Conturile de intrare și de ieșire a stocurilor sunt setate la „Stock Interim (Received)”, un tip de cont :guilabel: „Active curente”. De asemenea, pot fi setate la „Stock Interim (Livrat)”, atâta timp cât conturile de intrare și de ieșire sunt alocate aceluiași cont același.
Raportarea de evaluare a stocurilor¶
To start, go to . At the top of the dashboard, change the As of field value to Today, and adjust the filtering Options to Unfold All in order to see all of the latest data displayed, all at once.
Vedeți și
Under the parent Current Assets line item, look for the nested Stock Valuation Account line item, where the total valuation of all of the inventory on hand is displayed.
Access more specific information with the Stock Valuation Account drop-down menu, by selecting either the General Ledger to see an itemized view of all of the journal entries, or by selecting Journal Items to review all of the individualized journal entries that were submitted to the account. As well, annotations to the Balance Sheet can be added by choosing Annotate, filling in the text box, and clicking Save.
