Merge pull request #48634 from mihir-kandoi/46788

erpnext/manufacturing/doctype/bom/bom.py

@@ -1504,7 +1504,7 @@ def add_non_stock_items_cost(stock_entry, work_order, expense_account, job_card=
 
 
 def add_operating_cost_component_wise(
-	stock_entry, work_order=None, operating_cost_per_unit=None, op_expense_account=None, job_card=None
+	stock_entry, work_order=None, consumed_operating_cost=None, op_expense_account=None, job_card=None
 ):
 	if not work_order:
 		return False
@@ -1528,11 +1528,11 @@ def add_operating_cost_component_wise(
 				get_component_account(wc.operating_component, stock_entry.company) or op_expense_account
 			)
 			actual_cp_operating_cost = flt(
-				flt(wc.operating_cost) * flt(flt(row.actual_operation_time) / 60.0),
+				flt(wc.operating_cost) * flt(flt(row.actual_operation_time) / 60.0) - consumed_operating_cost,
 				row.precision("actual_operating_cost"),
 			)
 
-			per_unit_cost = flt(actual_cp_operating_cost) / flt(row.completed_qty)
+			per_unit_cost = flt(actual_cp_operating_cost) / flt(row.completed_qty - work_order.produced_qty)
 
 			if per_unit_cost and expense_account:
 				stock_entry.append(
@@ -1543,6 +1543,7 @@ def add_operating_cost_component_wise(
 							wc.operating_component, row.operation
 						),
 						"amount": per_unit_cost * flt(stock_entry.fg_completed_qty),
+						"has_operating_cost": 1,
 					},
 				)
 
@@ -1559,13 +1560,20 @@ def get_component_account(parent, company):
 
 
 def add_operations_cost(stock_entry, work_order=None, expense_account=None, job_card=None):
-	from erpnext.stock.doctype.stock_entry.stock_entry import get_operating_cost_per_unit
+	from erpnext.stock.doctype.stock_entry.stock_entry import (
+		get_consumed_operating_cost,
+		get_operating_cost_per_unit,
+	)
 
 	operating_cost_per_unit = get_operating_cost_per_unit(work_order, stock_entry.bom_no)
 
 	if operating_cost_per_unit:
 		cost_added = add_operating_cost_component_wise(
-			stock_entry, work_order, operating_cost_per_unit, expense_account, job_card=job_card
+			stock_entry,
+			work_order,
+			get_consumed_operating_cost(work_order.name, stock_entry.bom_no),
+			expense_account,
+			job_card=job_card,
 		)
 
 		if not cost_added:
@@ -1575,6 +1583,7 @@ 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/manufacturing/doctype/job_card/test_job_card.py

@@ -708,6 +708,119 @@ class TestJobCard(ERPNextTestSuite):
 		self.assertEqual(wo_doc.process_loss_qty, 2)
 		self.assertEqual(wo_doc.status, "Completed")
 
+	def test_op_cost_calculation(self):
+		from erpnext.manufacturing.doctype.routing.test_routing import (
+			create_routing,
+			setup_bom,
+			setup_operations,
+		)
+		from erpnext.manufacturing.doctype.work_order.work_order import make_job_card
+		from erpnext.manufacturing.doctype.work_order.work_order import (
+			make_stock_entry as make_stock_entry_for_wo,
+		)
+		from erpnext.stock.doctype.item.test_item import make_item
+		from erpnext.stock.doctype.warehouse.test_warehouse import create_warehouse
+
+		make_workstation(workstation_name="Test Workstation Z", hour_rate_rent=240)
+		operations = [
+			{"operation": "Test Operation A1", "workstation": "Test Workstation Z", "time_in_mins": 30},
+		]
+
+		warehouse = create_warehouse("Test Warehouse 123 for Job Card")
+		setup_operations(operations)
+
+		item_code = "Test Job Card Process Qty Item"
+		for item in [item_code, item_code + "RM 1", item_code + "RM 2"]:
+			if not frappe.db.exists("Item", item):
+				make_item(
+					item,
+					{
+						"item_name": item,
+						"stock_uom": "Nos",
+						"is_stock_item": 1,
+					},
+				)
+
+		routing_doc = create_routing(routing_name="Testing Route", operations=operations)
+		bom_doc = setup_bom(
+			item_code=item_code,
+			routing=routing_doc.name,
+			raw_materials=[item_code + "RM 1", item_code + "RM 2"],
+			source_warehouse=warehouse,
+		)
+
+		for row in bom_doc.items:
+			make_stock_entry(
+				item_code=row.item_code,
+				target=row.source_warehouse,
+				qty=10,
+				basic_rate=100,
+			)
+
+		wo_doc = make_wo_order_test_record(
+			production_item=item_code,
+			bom_no=bom_doc.name,
+			qty=10,
+			skip_transfer=1,
+			wip_warehouse=warehouse,
+			source_warehouse=warehouse,
+		)
+
+		first_job_card = frappe.get_all(
+			"Job Card",
+			filters={"work_order": wo_doc.name, "sequence_id": 1},
+			fields=["name"],
+			order_by="sequence_id",
+			limit=1,
+		)[0].name
+
+		jc = frappe.get_doc("Job Card", first_job_card)
+		for _ in jc.scheduled_time_logs:
+			jc.append(
+				"time_logs",
+				{
+					"from_time": now(),
+					"to_time": add_to_date(now(), minutes=1),
+					"completed_qty": 4,
+				},
+			)
+		jc.for_quantity = 4
+		jc.save()
+		jc.submit()
+
+		s = frappe.get_doc(make_stock_entry_for_wo(wo_doc.name, "Manufacture", 4))
+		s.submit()
+
+		self.assertEqual(s.additional_costs[0].amount, 4)
+
+		make_job_card(
+			wo_doc.name,
+			[
+				{
+					"name": wo_doc.operations[0].name,
+					"operation": "Test Operation A1",
+					"qty": 6,
+					"pending_qty": 6,
+				}
+			],
+		)
+
+		job_card = frappe.get_last_doc("Job Card", {"work_order": wo_doc.name})
+		job_card.append(
+			"time_logs",
+			{
+				"from_time": add_to_date(now(), hours=1),
+				"to_time": add_to_date(now(), hours=1, minutes=2),
+				"completed_qty": 6,
+			},
+		)
+		job_card.for_quantity = 6
+		job_card.save()
+		job_card.submit()
+
+		s = frappe.get_doc(make_stock_entry_for_wo(wo_doc.name, "Manufacture", 6))
+		self.assertEqual(s.additional_costs[0].amount, 8)
+
 
 def create_bom_with_multiple_operations():
 	"Create a BOM with multiple operations and Material Transfer against Job Card"

erpnext/manufacturing/doctype/work_order/work_order.py

@@ -166,9 +166,10 @@ class WorkOrder(Document):
 		operation_details = frappe._dict(
 			frappe.get_all(
 				"Job Card",
-				fields=["operation", "for_quantity"],
+				fields=["operation", "sum(for_quantity)"],
 				filters={"docstatus": ("<", 2), "work_order": self.name},
 				as_list=1,
+				group_by="operation_id",
 			)
 		)
 

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

@@ -3417,6 +3417,26 @@ def get_work_order_details(work_order, company):
 	}
 
 
+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
+
+
 def get_operating_cost_per_unit(work_order=None, bom_no=None):
 	operating_cost_per_unit = 0
 	if work_order:
@@ -3434,7 +3454,9 @@ 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)