Subcontracting Account Enterprise
Advanced subcontracting cost analysis
The MRP Subcontracting Account Enterprise module integrates subcontracting costs into Odoo's manufacturing cost analysis and production reporting. It extends the Production Analysis report to include subcontracting expenses alongside component and operation costs.
Purpose
This module bridges the gap between subcontracting operations and financial reporting by.
Key points
• Adding subcontracting cost tracking to manufacturing orders
• Displaying subcontracting costs in Cost Analysis Reports
• Calculating per-unit subcontracting costs for accurate product costing
• Including subcontracting expenses in total manufacturing cost calculations
Subcontracting Cost Tracking
The module automatically tracks costs associated with subcontracted operations.
Key points
• Total Subcontracting Cost: Aggregates all subcontracting expenses for a manufacturing order
• Unit Subcontracting Cost: Calculates the average subcontracting cost per unit produced
• Integrated Total Cost: Updates the total manufacturing cost to include subcontracting expenses
Enhanced Production Analysis
The Production Analysis report (mrp.report) now includes.
Key points
• Subcontracting cost columns in pivot views
• Per-unit subcontracting cost metrics
• Aggregated subcontracting expenses across manufacturing orders
Cost Breakdown
Manufacturing order costs now show a complete breakdown.
Key points
• Component costs (materials)
• Operation costs (labor and machine time)
• Subcontracting costs (external processing)
• Total cost (sum of all three)
Cost Calculation Logic
The module calculates subcontracting costs by.
Steps
1. Identifying Subcontracted Moves: Finds stock moves where is_subcontract = True.
2. Linking to Production: Connects subcontracted moves to their originating manufacturing orders.
3. Aggregating Costs: Sums price_unit × product_qty for all subcontracted moves.
4. Currency Conversion: Applies currency rates for multi-currency environments.
5. Byproduct Adjustment: Accounts for byproduct cost sharing in unit cost calculations.
Data Flow
Key points
• Manufacturing Order → Stock Moves (finished products) → Related Subcontract Moves (is_subcontract = true) → Subcontracting Cost Calculation → Production Analysis Report
Viewing Subcontracting Costs
Steps
1. Navigate to Manufacturing → Reporting → Production Analysis.
2. The report now displays additional columns: Total Subcontracting Cost (total expenses for subcontracted operations), Average Subcontracting Cost / Unit (per-unit subcontracting expense).
3. Pivot View: Use the pivot table to analyze subcontracting costs by Product, Time period, Manufacturing order, Subcontractor (partner).
Analyzing Cost Structure
To understand the full cost breakdown of a manufacturing order.
Steps
1. Open the Production Analysis report.
2. Group by manufacturing order or product.
3. Compare columns: Component cost (materials), Operation cost (internal labor), Subcontracting cost (external processing), Total cost (complete picture).
Cost Per Unit Analysis
The Unit Subcontracting Cost field shows the average subcontracting expense per unit produced, useful for.
Key points
• Product pricing decisions
• Make-vs-buy analysis
• Subcontractor performance evaluation
• Cost trend analysis over time
Make-or-Buy Decisions
Compare internal operation costs vs. subcontracting costs to determine whether to.
Key points
• Keep operations in-house
• Outsource to subcontractors
• Negotiate better subcontracting rates
Subcontractor Performance
Track subcontracting costs over time to.
Key points
• Identify cost increases
• Compare different subcontractors
• Negotiate volume discounts
• Evaluate subcontractor efficiency
Product Costing
Get accurate product costs that include.
Key points
• All material costs
• Internal labor and machine costs
• External subcontracting costs
• Complete landed cost for pricing decisions
Financial Reporting
Generate comprehensive cost reports showing.
Key points
• Total manufacturing expenses including subcontracting
• Cost trends over time
• Department or product line profitability
• Variance analysis between planned and actual costs
Technical Details
This module requires.
Key points
• mrp_account_enterprise: Manufacturing accounting features
• mrp_subcontracting: Subcontracting operations management
Auto-Installation
The module is set to auto_install: True, meaning it automatically installs when both dependencies are present.
Data Model
The module extends the mrp.report model with.
Key points
• subcontracting_cost: Monetary field (readonly)
• unit_subcontracting_cost: Monetary field (readonly, avg aggregator)
• total_cost: Now includes subcontracting expenses
Best Practices
Key points
• Regular Review: Monitor subcontracting costs regularly to identify trends
• Cost Comparison: Compare subcontracting costs across different suppliers
• Budget Tracking: Use the reports to track actual vs. budgeted subcontracting expenses
• Pricing Updates: Update product prices when subcontracting costs change significantly
• Supplier Negotiation: Use historical cost data when negotiating with subcontractors
Limitations
Key points
• Costs are calculated based on stock move data; ensure accurate price_unit values on subcontract moves
• Currency conversion uses the account currency table rates
• Byproduct cost sharing is automatically applied to unit costs
• Historical data depends on proper subcontracting setup in manufacturing orders
Related Modules
Key points
• mrp_subcontracting: Core subcontracting functionality
• mrp_account_enterprise: Manufacturing cost analysis
• stock_account: Inventory valuation and costing
• purchase: Subcontractor purchase orders