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After creating a MO for product A with a cost 20$ and the old stock cost is 10$
and then unbuild the MO, it unbuilds the product with the old cost (10$ ) instead of the MO cost(20$) even if I used the lot number.

FIFO method is used.

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This is a known issue with FIFO.  For unbuild, return to vendor, stock adjustment the cost posted is the oldest cost still in stock.  Or more precise: The cost price in stock valuation layer that still have stock remaining.

I had a mail correspondence with Thomas Deval who is product owner of Inventory module at Odoo.  His answer was:

"Thanks for the feedback.In terms of stock valuation, our main target for 18 is to release the valuation by lot. It's not our intention currently to change the way returned product are valued. Our current way of doing is not perfect, but it's simple and it works. We just value returns just like inventory adjustment. But indeed in business having a lot of returns or very big returns it might be a concern. We may also introduce valuation layer revaluation/correction to cope with this issue  but not sure it will be ready for 18".

So if you use traceability you will have an improvement for this in V18.



 

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