feat: default account head for operating cost (backport #41985) (#41987)

* feat: default account head for operating cost (#41985)

(cherry picked from commit fd7666a029)

# Conflicts:
#	erpnext/manufacturing/doctype/bom/bom.py
#	erpnext/setup/doctype/company/company.json

* chore: fix conflicts

* chore: fix conflicts

* chore: fix conflicts

* chore: fix conflicts

---------

Co-authored-by: rohitwaghchaure <rohitw1991@gmail.com>

erpnext/setup/doctype/company/company.js

@@ -28,6 +28,12 @@ frappe.ui.form.on("Company", {
 			};
 		});
 
+		frm.set_query("default_operating_cost_account", function (doc) {
+			return {
+				filters: { company: doc.name, root_type: "Expense" },
+			};
+		});
+
 		frm.set_query("default_selling_terms", function () {
 			return { filters: { selling: 1 } };
 		});

erpnext/setup/doctype/company/company.json

@@ -109,6 +109,8 @@
   "stock_received_but_not_billed",
   "default_provisional_account",
   "expenses_included_in_valuation",
+  "manufacturing_section",
+  "default_operating_cost_account",
   "dashboard_tab"
  ],
  "fields": [
@@ -773,7 +775,7 @@
   {
    "fieldname": "stock_tab",
    "fieldtype": "Tab Break",
-   "label": "Stock"
+   "label": "Stock and Manufacturing"
   },
   {
    "fieldname": "dashboard_tab",
@@ -788,6 +790,17 @@
    "fieldname": "reconcile_on_advance_payment_date",
    "fieldtype": "Check",
    "label": "Reconcile on Advance Payment Date"
+  },
+  {
+   "fieldname": "manufacturing_section",
+   "fieldtype": "Section Break",
+   "label": "Manufacturing"
+  },
+  {
+   "fieldname": "default_operating_cost_account",
+   "fieldtype": "Link",
+   "label": "Default Operating Cost Account",
+   "options": "Account"
   }
  ],
  "icon": "fa fa-building",
@@ -795,7 +808,7 @@
  "image_field": "company_logo",
  "is_tree": 1,
  "links": [],
- "modified": "2024-05-27 17:32:49.057386",
+ "modified": "2024-06-21 17:46:25.567565",
  "modified_by": "Administrator",
  "module": "Setup",
  "name": "Company",
@@ -862,4 +875,4 @@
  "sort_order": "ASC",
  "states": [],
  "track_changes": 1
-}
+}

erpnext/setup/doctype/company/company.py

@@ -62,6 +62,7 @@ class Company(NestedSet):
 		default_income_account: DF.Link | None
 		default_inventory_account: DF.Link | None
 		default_letter_head: DF.Link | None
+		default_operating_cost_account: DF.Link | None
 		default_payable_account: DF.Link | None
 		default_provisional_account: DF.Link | None
 		default_receivable_account: DF.Link | None