For me the costprice is a field that is directly linked to the value of 
your goods in the warehouse.The costprice is used to make account moves for 
Stock and COGS for stock moves related to the warehouse.

In case of drop shipment the warehouse is not involved and there is a 
direct link between the sales and purchase. The most accurate COGS is the 
value of the purchase.

Answers:
- Is such moves must change the average cost price or not? 
No
- Is such moves must behave like if the cost price was fix? 
No, I think we should use the price from purchase as the costprice for such 
moves.

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