HI,
after few days struggling with ir.values problem (since it not exist in Odoo 11), my friend and I have found some solution.

we can use ir.actions.server model and fill binding_model_id field with your target model where that menu want to be added (e.g if you want to place some action menu in purchase.order model so you just fill binding_model_id with purchase.order model. And for code field which is usually we use it for calling python function we fill with "model.your_python_function()"

for more clear answer to sample code is like this :

================ XML File ================
<record id="action_server_learn_skill" model="ir.actions.server">
    <field name="name">Learning</field>
    <field name="type">ir.actions.server</field>
    <field name="model_id" ref="your_module_folder_name.model_your_model" />
    <field name="binding_model_id" ref="module_folder_name.model_your_target_model" />
    <field name="state">code</field>
    <field name="code">model.action_learn()</field>
</record>

Hope my solution will give you a little help :)