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fix(stock): treat a 0% BOM cost allocation as no cost (#57736)
* fix(stock): treat a 0% BOM cost allocation as no cost
A BOM splits its raw material cost between the finished good and its
secondary items, and validate_total_cost_allocation holds the two to
100%. An allocation of 0% therefore means the finished good takes
everything and the secondary item carries no cost.
The code read it as no allocation at all. A cost_allocation_per of 0 is
falsy, so the branch was skipped, the row kept a rate of zero, and the
fallback below handed it the item's own valuation rate. Producing 1000 of
raw material into a finished good at 100% and scrap at 0% booked 1000 to
the finished good and another 100 to the scrap.
Apply the BOM's share whatever it is, and mark the rate as derived so the
valuation fallback leaves a deliberate zero alone. rate_derived_from_consumption
becomes has_derived_rate, since it now guards more than the consumption case.
* test(stock): cover a secondary item allocated 0% of the cost
The finished good takes the full 1000 and the scrap row is worth nothing.
(cherry picked from commit 7d901ed92c)
# Conflicts:
# erpnext/stock/doctype/stock_entry/stock_entry.py
# erpnext/stock/doctype/stock_entry/test_stock_entry.py
This commit is contained in:
Mihir Kandoi
@@ -1548,6 +1548,76 @@ class StockEntry(StockController, SubcontractingInwardController):
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)
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return self._consumption_entries
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<<<<<<< HEAD
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=======
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def _set_incoming_item_rate(
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self,
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d,
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outgoing_items_cost,
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raise_error_if_no_rate,
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zero_valuation_items,
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bom_cost_allocation_per=None,
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has_consumption_basis=False,
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):
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has_derived_rate = False
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if d.allow_zero_valuation_rate and d.basic_rate and self.purpose != "Receive from Customer":
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d.basic_rate = 0.0
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zero_valuation_items.append(d.item_code)
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elif d.is_finished_item:
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if self.purpose == "Manufacture":
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d.basic_rate = self.get_basic_rate_for_manufactured_item(
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d.transfer_qty, outgoing_items_cost, has_consumption_basis
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)
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has_derived_rate = has_consumption_basis
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elif self.purpose == "Repack":
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d.basic_rate = self.get_basic_rate_for_repacked_items(d.transfer_qty, outgoing_items_cost)
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# Repack rate comes from consumed source-warehouse rows, not consumption entries
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has_derived_rate = any(item.s_warehouse for item in self.get("items"))
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if self.bom_no:
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d.basic_rate *= bom_cost_allocation_per / 100
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elif d.secondary_item_type and d.bom_secondary_item:
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cost_allocation_per = flt(
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frappe.get_value("BOM Secondary Item", d.bom_secondary_item, "cost_allocation_per")
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)
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if flt(d.transfer_qty):
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d.basic_rate = (outgoing_items_cost * (cost_allocation_per / 100)) / d.transfer_qty
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has_derived_rate = True
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# A rate of zero that was derived rather than left unset is a real cost. Falling back to
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# the item's valuation here would value free inputs, or an unallocated row, as output.
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if not d.basic_rate and not d.allow_zero_valuation_rate and not has_derived_rate:
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d.basic_rate = get_valuation_rate(
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d.item_code,
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d.t_warehouse,
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self.doctype,
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self.name,
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d.allow_zero_valuation_rate,
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currency=erpnext.get_company_currency(self.company),
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company=self.company,
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raise_error_if_no_rate=raise_error_if_no_rate,
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batch_no=d.batch_no,
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serial_and_batch_bundle=d.serial_and_batch_bundle,
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)
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# do not round off basic rate to avoid precision loss
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d.basic_rate = flt(d.basic_rate)
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d.basic_amount = flt(flt(d.transfer_qty) * flt(d.basic_rate), d.precision("basic_amount"))
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def _notify_zero_valuation_rate(self, items):
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if len(items) > 1:
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message = _(
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"Items rate has been updated to zero as Allow Zero Valuation Rate is checked for the following items: {0}"
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).format(", ".join(frappe.bold(item) for item in items))
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else:
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message = _(
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"Item rate has been updated to zero as Allow Zero Valuation Rate is checked for item {0}"
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).format(frappe.bold(items[0]))
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frappe.msgprint(message, alert=True)
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>>>>>>> 7d901ed92c (fix(stock): treat a 0% BOM cost allocation as no cost (#57736))
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def set_rate_for_outgoing_items(self, reset_outgoing_rate=True, raise_error_if_no_rate=True):
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outgoing_items_cost = 0.0
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for d in self.get("items"):
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@@ -2737,6 +2737,197 @@ class TestStockEntry(ERPNextTestSuite):
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self.assertEqual(fg_sle.incoming_rate, 0)
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self.assertEqual(fg_sle.stock_value_difference, 0)
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<<<<<<< HEAD
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=======
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def test_secondary_item_type_does_not_waive_inspection_outside_manufacturing(self):
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"""A stray secondary item type must not let a QI-required item through a receipt."""
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item = make_item(
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properties={
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"is_stock_item": 1,
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"valuation_rate": 50,
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"inspection_required_before_purchase": 1,
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}
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).name
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def receipt(secondary_item_type):
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se = frappe.new_doc("Stock Entry")
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se.purpose = se.stock_entry_type = "Material Receipt"
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se.company = "_Test Company"
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se.inspection_required = 1
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se.append(
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"items",
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{
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"item_code": item,
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"t_warehouse": "_Test Warehouse - _TC",
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"qty": 10,
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"conversion_factor": 1,
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"secondary_item_type": secondary_item_type,
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},
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)
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return se
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self.assertRaises(QualityInspectionRequiredError, receipt("").submit)
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self.assertRaises(QualityInspectionRequiredError, receipt("Scrap").submit)
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def test_manufacture_balances_secondary_item_added_without_a_bom(self):
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"""A secondary item with no BOM link is costed out of the finished good, as legacy scrap was."""
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rm_item = make_item(properties={"is_stock_item": 1}).name
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fg_item = make_item(properties={"is_stock_item": 1}).name
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scrap_item = make_item(properties={"is_stock_item": 1, "valuation_rate": 20}).name
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warehouse = "_Test Warehouse - _TC"
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make_stock_entry(item_code=rm_item, target=warehouse, qty=10, basic_rate=100)
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se = frappe.new_doc("Stock Entry")
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se.purpose = se.stock_entry_type = "Manufacture"
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se.company = "_Test Company"
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se.append(
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"items", {"item_code": rm_item, "s_warehouse": warehouse, "qty": 10, "conversion_factor": 1}
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)
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se.append(
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"items",
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{
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"item_code": fg_item,
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"t_warehouse": warehouse,
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"qty": 10,
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"is_finished_item": 1,
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"conversion_factor": 1,
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},
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)
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se.append(
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"items",
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{
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"item_code": scrap_item,
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"t_warehouse": warehouse,
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"qty": 5,
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"secondary_item_type": "Scrap",
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"conversion_factor": 1,
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},
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)
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se.save()
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scrap_row = se.items[2]
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self.assertEqual(flt(scrap_row.basic_rate), 20.0)
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self.assertEqual(flt(scrap_row.basic_amount), 100.0)
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fg_row = se.items[1]
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self.assertEqual(flt(fg_row.basic_rate), 90.0)
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self.assertEqual(flt(fg_row.basic_amount), 900.0)
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self.assertEqual(flt(se.total_incoming_value), 1000.0)
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self.assertEqual(flt(se.total_outgoing_value), 1000.0)
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self.assertEqual(flt(se.value_difference), 0.0)
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def test_repack_allocates_cost_to_secondary_item(self):
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"""A Repack secondary item takes its own BOM share, not the finished good's."""
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rm_item = make_item(properties={"is_stock_item": 1, "valuation_rate": 100}).name
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fg_item = make_item(properties={"is_stock_item": 1}).name
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scrap_item = make_item(properties={"is_stock_item": 1, "valuation_rate": 20}).name
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warehouse = "_Test Warehouse - _TC"
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bom = frappe.get_doc(
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{
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"doctype": "BOM",
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"item": fg_item,
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"currency": "INR",
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"quantity": 10,
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"company": "_Test Company",
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}
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)
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bom.append("items", {"item_code": rm_item, "qty": 10})
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bom.append(
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"secondary_items",
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{
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"secondary_item_type": "Scrap",
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"item_code": scrap_item,
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"item_name": scrap_item,
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"qty": 5,
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"cost_allocation_per": 25,
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"process_loss_per": 0,
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},
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)
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bom.insert()
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bom.submit()
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self.assertEqual(flt(bom.cost_allocation_per), 75.0)
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make_stock_entry(item_code=rm_item, target=warehouse, qty=100, basic_rate=100)
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se = frappe.new_doc("Stock Entry")
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se.purpose = se.stock_entry_type = "Repack"
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se.company = "_Test Company"
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se.from_bom = 1
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se.bom_no = bom.name
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se.fg_completed_qty = 10
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se.from_warehouse = warehouse
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se.to_warehouse = warehouse
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se.get_items()
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se.save()
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fg_row = next(d for d in se.items if d.is_finished_item)
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scrap_row = next(d for d in se.items if d.secondary_item_type)
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self.assertFalse(scrap_row.is_finished_item)
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self.assertEqual(flt(scrap_row.basic_amount), 250.0)
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self.assertEqual(flt(fg_row.basic_amount), 750.0)
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self.assertEqual(flt(se.total_incoming_value), 1000.0)
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self.assertEqual(flt(se.total_outgoing_value), 1000.0)
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self.assertEqual(flt(se.value_difference), 0.0)
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def test_secondary_item_with_zero_cost_allocation_carries_no_value(self):
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"""A BOM that allocates 0% to a secondary item gives the finished good everything."""
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from erpnext.manufacturing.doctype.work_order.test_work_order import make_wo_order_test_record
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from erpnext.manufacturing.doctype.work_order.work_order import (
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make_stock_entry as make_stock_entry_from_wo,
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)
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rm_item = make_item(properties={"is_stock_item": 1, "valuation_rate": 100}).name
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fg_item = make_item(properties={"is_stock_item": 1}).name
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scrap_item = make_item(properties={"is_stock_item": 1, "valuation_rate": 20}).name
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warehouse = "_Test Warehouse - _TC"
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bom = frappe.get_doc(
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{
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"doctype": "BOM",
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"item": fg_item,
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"currency": "INR",
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"quantity": 10,
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"company": "_Test Company",
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}
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)
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bom.append("items", {"item_code": rm_item, "qty": 10})
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bom.append(
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"secondary_items",
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{
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"secondary_item_type": "Scrap",
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"item_code": scrap_item,
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"item_name": scrap_item,
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"qty": 5,
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"cost_allocation_per": 0,
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"process_loss_per": 0,
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},
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)
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bom.insert()
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bom.submit()
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self.assertEqual(flt(bom.cost_allocation_per), 100.0)
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make_stock_entry(item_code=rm_item, target=warehouse, qty=100, basic_rate=100)
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wo = make_wo_order_test_record(
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production_item=fg_item, bom_no=bom.name, qty=10, skip_transfer=1, source_warehouse=warehouse
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)
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se = frappe.get_doc(make_stock_entry_from_wo(wo.name, "Manufacture", 10))
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se.save()
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scrap_row = next(d for d in se.items if d.secondary_item_type)
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fg_row = next(d for d in se.items if d.is_finished_item)
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self.assertEqual(flt(scrap_row.basic_rate), 0.0)
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self.assertEqual(flt(scrap_row.basic_amount), 0.0)
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self.assertEqual(flt(fg_row.basic_amount), 1000.0)
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self.assertEqual(flt(se.value_difference), 0.0)
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>>>>>>> 7d901ed92c (fix(stock): treat a 0% BOM cost allocation as no cost (#57736))
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def _make_wo_for_free_raw_material(self, rm_item, fg_item, bom_no):
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from erpnext.manufacturing.doctype.work_order.test_work_order import make_wo_order_test_record
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from erpnext.manufacturing.doctype.work_order.work_order import (
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