库存计价配置¶
公司的所有库存都会影响其存货的价值。这一价值应反映在公司的会计记录中，以准确显示公司及其所有资产的价值。
默认情况下，Odoo 使用定期库存估价（也称为手动库存估价）。这种方法意味着会计团队会根据公司的实际库存，记录日记账分录，仓库员工也会花时间清点库存。在 Odoo 中，这种方法反映在每个产品类别中，其中 成本计算方法 字段将默认设置为`标准价格`，而 库存估值 字段将设置为`手动`。
另外，自动存货估价是一种综合估价方法，每当公司存货在不同地点之间发生存货移动时，就会创建日记账分录，从而实时更新存货价值。
備註
鉴于日记账分录配置涉及额外步骤，建议专业会计师采用自动存货估价方法。即使在初始设置之后，也需要定期检查该方法，以确保准确性，并根据企业需求和优先事项不断进行调整。
会计类型¶
会计分录取决于会计模式：大陆*或*盎格鲁-撒克逊。
小訣竅
激活 开发者模式 并导航至 以验证会计模式。
然后，在搜索栏中查找 盎格鲁-撒克逊会计，查看该功能是否启用。如果**未**启用，则使用的是大陆会计模式。
在*盎格鲁-撒克逊*会计中，销售成本（COGS）是在产品售出或交付时报告的。这意味着，只有在向客户开具产品发票时，才会将货物成本记为开支。因此，对于**手动**估值方法，请将当前资产类型的 开支账户 设置为 股票估值；对于**自动**估值方法，请将 开支账户 设置为*开支*或*收入成本*类型（如 生产成本、`销售成本`等）。
在*大陆*会计中，产品入库后立即报告货物成本。因此，:guilabel:`开支账户`可设置为*开支*或*收入成本*类型，但更常见的是设置为*开支*账户。
也參考
:ref:` 配置开支和库存账户的详细信息 <inventory/management/config-inventory-valuation>`
配置¶
通过导航至 ，更改库存估价选项。在:guilabel:`库存估价`部分，选择所需的:guilabel:`成本计算方法`和:guilabel:`库存估价`选项。
備註
不同的产品类别可以使用不同的估值设置。
成本方法¶
在产品类别的配置页面，选择所需的 成本计算方法：
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.
製程 |
單位成本 |
在手数量 |
入库价值 |
庫存價值 |
|---|---|---|---|---|
$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.
製程 |
單位成本 |
在手数量 |
入库价值 |
庫存價值 |
|---|---|---|---|---|
$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: \($36 / 4 = $9\)
備註
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.
製程 |
單位成本 |
在手数量 |
入库价值 |
庫存價值 |
|---|---|---|---|---|
$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 \($44 / 4 = $11\).
警告
改变成本计算方法会对存货估值产生很大影响。强烈建议在进行任何调整之前先咨询会计师。
当更改 成本计算方法 时，使用 标准 成本计算方法的库存产品**不会**改变价值；相反，现有单位保持其价值，此后任何产品移动都会影响平均成本，产品的成本也会改变。如果手动更改产品表单中 成本 字段的值，Odoo 将在 存货估价 报告中生成相应记录。
庫存估值¶
Odoo 中的库存估价可设置为手动或自动更新。虽然*开支*账户对两者都适用，但*库存输入*和*库存输出*账户仅用于自动估值。
支出科目¶
要配置*开支账户*，请访问目标产品类别的 账户属性`部分（:menuselection:`库存应用程序 –> 配置 –> 产品类别）。然后，从 开支帐户 下拉菜单中选择一个现有账户。
为确保所选账户为正确的 类型，请点击账户右侧的 |右箭头| 图标。然后根据以下信息设置账户类型。
库存输入/输出（仅限自动操作）¶
要配置 库存输入账户 和 库存输出账户，请进入 并选择所需的产品类别。
在 库存估值 字段中，选择 自动化。这样就会出现 账户库存属性 部分。这些账户定义如下：
库存估价账户：当产品启用自动库存估价时，此账户将保存产品的当前价值。
库存日记账：当产品的库存估价发生变化时自动记账的会计分录。
库存输入账户：除非源位置设置了特定的估价账户，否则所有入库库存移动的对应日记账项目都将记入此账户。这是特定类别中所有产品的默认值，也可直接在每个产品上设置。
库存输出账户：除非目的地设置了特定的估价账户，否则所有出库库存移动的对应日记账项目都将记入此账户。这是指定类别中所有产品的默认值，也可直接在每个产品上设置。
在盎格鲁-撒克逊会计中，:guilabel:`库存输入账户`和:guilabel:`库存输出账户`被设置为*不同*的:guilabel:`流动资产`账户。这样，交付产品和向客户开具发票会平衡*库存输出*账户，而接收产品和向供应商开具账单会平衡*库存输入*账户。
要修改账户类型，请点击股票输入/输出账户右侧的 |右箭头|图标。在弹出的窗口中，从 类型 下拉菜单中选择 流动资产。
In Continental accounting, the Stock Input Account and Stock Output Account are set to the same Current Assets account. That way, one account can be balanced when items are bought and sold.
Example
The stock input and output accounts are both set to Stock Interim (Received), a
Current Assets account type. They can also be set to the Stock Interim
(Delivered), as long as the input and output accounts are assigned to the same
account.
Inventory valuation reporting¶
开始时，进入 。在仪表盘顶部，将 截至 字段值更改为 今日，并将 选项 筛选调整为 展开全部，以便一次性显示所有最新数据。
也參考
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.