feat: Standard Valuation Rate (#56570)

* feat: standard rate valuation

* fix: greptile comments

* fix: PPV account should be mandatory for standard cost valuation

erpnext/setup/doctype/company/company.json

@@ -129,6 +129,7 @@
   "valuation_method",
   "column_break_32",
   "stock_adjustment_account",
+  "default_purchase_price_variance_account",
   "stock_received_but_not_billed",
   "stock_delivered_but_not_billed",
   "disable_sdbnb_in_sr",
@@ -491,6 +492,15 @@
    "no_copy": 1,
    "options": "Account"
   },
+  {
+   "description": "Used for items valued at Standard Cost: the difference between the purchase price and the standard rate is booked here.",
+   "fieldname": "default_purchase_price_variance_account",
+   "fieldtype": "Link",
+   "ignore_user_permissions": 1,
+   "label": "Default Purchase Price Variance Account",
+   "no_copy": 1,
+   "options": "Account"
+  },
   {
    "fieldname": "column_break_32",
    "fieldtype": "Column Break"
@@ -1004,7 +1014,7 @@
  "image_field": "company_logo",
  "is_tree": 1,
  "links": [],
- "modified": "2026-05-14 16:50:34.132345",
+ "modified": "2026-06-26 10:05:00.000000",
  "modified_by": "Administrator",
  "module": "Setup",
  "name": "Company",