Automatic inventory valuation

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。

By default, Odoo uses a periodic inventory valuation (also known as manual inventory valuation). This method implies that the accounting team manually posts journal entries, based on the physical inventory of the company, and warehouse employees take the time to count the stock. In Odoo, each product category reflects this, with the Costing Method set to Standard Price, and the Inventory Valuation (not visible by default) set to Manual.

The Costing Method field is located on the Product Categories form.

Alternatively, perpetual (automatic) inventory valuation creates real-time journal entries in the Accounting app whenever stock enters or leaves the company’s warehouse.

This document is focused on the proper setup of automatic inventory valuation, which is an integrated valuation method that ensures journal entries in the Accounting app match stock valuation updates in the Inventory app. For an introduction of inventory valuation in Odoo, refer to the Using inventory valuation documentation.

警告

Switching from manual to automatic inventory valuation may cause discrepancies between stock valuation and accounting journals.

One successful strategy for switching to automated valuation:

  1. Clear existing stock (possibly with an inventory adjustment)

  2. Change the inventory valuation method to Automatic

  3. Return the existing stock, with the original monetary value (using an inventory adjustment)

Once the existing stock is recovered, the Odoo Accounting app automatically generates the journal entries to corresponding stock valuation records.

配置

To properly set up automatic inventory valuation, follow these steps in Odoo:

  1. Install Accounting app and enable specific settings

  2. Set Automatic inventory valuation on product categories

  3. Set costing method

Accounting setup

To use automatic inventory valuation, install the Accounting app. Next, go to Accounting app ‣ Configuration ‣ Settings, and in the Stock Valuation section, tick the Automatic Accounting checkbox. Then, click Save.

注解

Enabling Automatic Accounting shows the previously invisible Inventory Valuation field on a product category.

Automatic Accounting feature in Stock Valuation section of Settings page.

Refer to the Expense and Stock input/output sections of documentation for details on configuring the accounting journals shown.

Product category setup

After enabling inventory valuation, the next step is to set the product category to use automatic inventory valuation.

Go to Inventory app ‣ Configuration ‣ Product Categories, and select the desired product category. In the Inventory Valuation section, set the Inventory Valuation field to Automated. Repeat this step for every product category intending to use automatic inventory valuation.

注解

After enabling automatic accounting, each new stock move layer (SVL), that is created during inventory valuation updates, generates a journal entry.

Inventory Valuation field on the product category, with its various stock accounts.

成本方法

After enabling inventory valuation, the costing method for calculating and recording inventory costs is defined on the product category in Odoo.

Go to Inventory app ‣ Configuration ‣ Product Categories and select the desired product category. In the Inventory Valuation section, select the appropriate 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.

作业

单位成本

在手数量

入库价值

库存价值

$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

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。

参见

Using inventory valuation

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 generates a corresponding record in the Inventory Valuation report.

注解

不同的产品类别可以使用不同的估值设置。

会计类型

With automated inventory valuation set up, the generated journal entries depend on the chosen accounting mode: Continental or Anglo-Saxon.

小技巧

Verify the accounting mode by activating the 开发者模式（调试模式）, and navigating to Accounting app ‣ Configuration ‣ Settings.

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.

显示盎格鲁-撒克逊会计模式功能。

In Anglo-Saxon accounting, the costs of goods sold (COGS) are reported when products are sold or delivered. This means 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 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.

Refer to the Expense and Stock input/output sections for details on configuring each account type.

支出科目

To configure the expense account, which is used in both manual and automatic inventory valuation, go to the Account Properties section of the intended product category (Inventory app ‣ Configuration ‣ Product Categories). Then, choose an existing account from the Expense Account drop-down menu.

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。

在盎格鲁-撒克逊会计自动库存估价中，将 开支帐户 设置为 开支 账户。然后，点击账户右侧的 |右箭头| 图标。

在弹出窗口中，从 类型 下拉菜单中选择 开支 或 收入成本。

显示**开支账户**字段和外部链接图标。

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 库存应用程序 ‣ 配置 ‣ 产品类别 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。

显示账户设置页面，突出显示**类型**字段。

*库存输入*账户设置为`库存中期（收到）`，即*流动资产*账户类型。

Inventory valuation reporting

To start, go to Accounting app ‣ Reporting ‣ Balance Sheet. Click the Current Assets line item to unfold the drop-down menu, and look for the nested Stock Valuation, Stock Interim (Received), and Stock Interim (Delivered) lines.

小技巧

At the top of the dashboard, click the As of [date] button to display accounting records up to a specified date.

参见

See the full inventory valuation breakdown in Odoo Accounting app.

Access more specific information by clicking the (ellipsis) icon to the right of the desired journal. Select General Ledger to see a list of all of the journal entries, where each line item’s (ellipsis) icon can be clicked to reveal the View Journal Entry option to open the individualized journal entry.

Additionally, annotations to the Balance Sheet can be added by choosing Annotate, filling in the text box, and clicking Save.

Show Stock Valuation journals in a list.