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[invitu <610738@xxxxxxxxxxxxxxxxxx>]

@Fabien, please check this article in French : http://www.comptabilite-move.com/gestion-stock/sorties-gestion-de-stock/
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REMARQUE
Exceptionnellement, des sorties de matières peuvent s’expliquer par des retours aux fournisseurs, retours évalués aux coûts d’achat correspondants et non aux coûts de sorties.
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It is clearly written that the returns to suppliers should be done with cost prices of the incoming picking and not with the actual cost of the products.

This article should be crossed with other references and from literature
from other countries.

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[5.0] return products to supplier does not update price average
https://bugs.launchpad.net/bugs/610738
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Status in OpenObject Addons Modules: Won't Fix

Bug description:

When returning products to a supplier, the average standard price should be updated using the price of the packing list which is returned.

For example :
1- We have 10 products with average price = 100
2- We receive 5 products with price = 80 --> average price is calculated as (10*100+5*80)/(10+5) = 93,33
3- We return 3 products from the last packing list (the one where products cost 80)
The new average price should be 
(93,33*15 - 3*80)/(15-3)=96,67

If the return is made directly from the stock and does not concern any incoming packing list, we do not update the average price.