fix: stock entry manufacture - fix operating cost calculation

erpnext/manufacturing/doctype/bom/bom.py

@@ -1574,6 +1574,7 @@ def add_operations_cost(stock_entry, work_order=None, expense_account=None, job_
 					"expense_account": expense_account,
 					"description": _("Operating Cost as per Work Order / BOM"),
 					"amount": operating_cost_per_unit * flt(stock_entry.fg_completed_qty),
+					"has_operating_cost": 1,
 				},
 			)
 

erpnext/stock/doctype/landed_cost_taxes_and_charges/landed_cost_taxes_and_charges.json

@@ -12,7 +12,8 @@
   "col_break3",
   "amount",
   "base_amount",
-  "has_corrective_cost"
+  "has_corrective_cost",
+  "has_operating_cost"
  ],
  "fields": [
   {
@@ -70,13 +71,20 @@
    "fieldtype": "Check",
    "label": "Has Corrective Cost",
    "read_only": 1
+  },
+  {
+   "default": "0",
+   "fieldname": "has_operating_cost",
+   "fieldtype": "Check",
+   "label": "Has Operating Cost",
+   "read_only": 1
   }
  ],
  "grid_page_length": 50,
  "index_web_pages_for_search": 1,
  "istable": 1,
  "links": [],
- "modified": "2025-06-09 10:22:20.286641",
+ "modified": "2025-07-16 15:27:59.175530",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Landed Cost Taxes and Charges",

erpnext/stock/doctype/landed_cost_taxes_and_charges/landed_cost_taxes_and_charges.py

@@ -21,6 +21,7 @@ class LandedCostTaxesandCharges(Document):
 		exchange_rate: DF.Float
 		expense_account: DF.Link | None
 		has_corrective_cost: DF.Check
+		has_operating_cost: DF.Check
 		parent: DF.Data
 		parentfield: DF.Data
 		parenttype: DF.Data

erpnext/stock/doctype/stock_entry/stock_entry.py

@@ -3418,6 +3418,25 @@ def get_work_order_details(work_order, company):
 
 
 def get_operating_cost_per_unit(work_order=None, bom_no=None):
+	def get_consumed_operating_cost(wo_name, bom_no):
+		table = frappe.qb.DocType("Stock Entry")
+		child_table = frappe.qb.DocType("Landed Cost Taxes and Charges")
+		query = (
+			frappe.qb.from_(child_table)
+			.join(table)
+			.on(child_table.parent == table.name)
+			.select(Sum(child_table.amount).as_("consumed_cost"))
+			.where(
+				(table.docstatus == 1)
+				& (table.work_order == wo_name)
+				& (table.purpose == "Manufacture")
+				& (table.bom_no == bom_no)
+				& (child_table.has_operating_cost == 1)
+			)
+		)
+		cost = query.run(pluck="consumed_cost")
+		return cost[0] if cost and cost[0] else 0
+
 	operating_cost_per_unit = 0
 	if work_order:
 		if (
@@ -3434,7 +3453,9 @@ def get_operating_cost_per_unit(work_order=None, bom_no=None):
 
 		for d in work_order.get("operations"):
 			if flt(d.completed_qty):
-				operating_cost_per_unit += flt(d.actual_operating_cost) / flt(d.completed_qty)
+				operating_cost_per_unit += flt(
+					d.actual_operating_cost - get_consumed_operating_cost(work_order.name, bom_no)
+				) / flt(d.completed_qty - work_order.produced_qty)
 			elif work_order.qty:
 				operating_cost_per_unit += flt(d.planned_operating_cost) / flt(work_order.qty)