On 13 Apr 05:55, Axel Braun wrote: > > > Am Samstag, 11. April 2015 13:00:05 UTC+2 schrieb Cédric Krier: > > > > > > > From the description in the blueprint it sounds like > > > account_stock_continental reflects a standard priced material, while > > > account_stock_anglosaxon reflects a variable priced material? > > > > I don't realy understand what you mean but the big difference between > > both is that for anglo-saxon, you book the cost of goods sold. So as it > > is on sold, you don't know excatly the cost of the particular product > > sold but you have the cost price which is probably an average. > > So if we update the cost price of such product afterward it is sold, we > > need to correct the cost of goods sold already registered. > > > > Then we are roughly on the same page. > If you have a a standard priced material, any subsequent charge goes to a > price difference account. Your COGS at time of sales is the standard price, > and does not change due to the sub. charge. > So far, so easy. > Now for the variable priced material. Here the material price changes with > every goods receipt due to different purchase price, and potentially due to > planned or unplanned delivery costs / customs / whatever. > When the material is sold, the COGS is the (variable) material price at the > time of sales. > Now, what happens at a subsequent charge? > I think you need to consider for which quantity of material the subsequent > charge applies: > If the quantity is still on stock, fine, you can recalculate accordingly. > If not, only the amount that relates to the stock is charged to the stock, > the rest goes to the price difference account.
This is what I describe in the blueprint (maybe it is not clear). > You should not change posted documents afterwards. If a product was sold > for a certain COGS, you can revert the sale, but should not alter financial > postings behind the sale. This is against compliance rules. Of course, I never proposed to change any posted document. > The approach described above should solve the problem -- Cédric Krier - B2CK SPRL Email/Jabber: cedric.kr...@b2ck.com Tel: +32 472 54 46 59 Website: http://www.b2ck.com/
