openerp-expert-accounting team mailing list archive

[Cloves Almeida <cjalmeida@xxxxxxxxx>]

Existing accounting analysis methods were based on existing debit/credit 
accounting systems. Some allow the use multiple charts ( one "official", 
many analytics), others are just a rearrangement of accounts. The real 
issue is how to generate the moves according to the preferred accounting 
method.

When confirming a sales, for instance:

* When using profit/cost centers, multiple departments might want to be 
credited for the sale
* US GAAP accounting (and Brazilian) post a Cost of Sold Goods (COGS) 
move with materials and direct costs.
* Activity Based Costing (ABC) post indirect overhead costs along with 
costs.
* Throughput Accounting (TA) exclude labor costs from COGS.
* Transfers within a company might have pretty different moves.

So, my take on implementing management accounting would be:

1) Don't try to implement every single management accounting method. 
Instead make it very very easy for developers to hook and generate the 
specific moves. Check account_anglo_saxon/invoice.py and you'll see what 
I'm talking about.

2) Multiple accounting charts is better than analytic charts (or enforce 
zero-sum balance on analytic charts, which is close)

3) Virtual charts, which is just a rearrangement of a given chart of 
accounts. In the example above, I could implement the postings of the 
finest grained method (ABC) and use rearrangements to get GAAP and TA.



Ferdinand Gassauer escreveu:
> Am Sonntag 11 April 2010 17:14:56 schrieb Davide Corio:
>
> Just an idea / question
>
> in our old system the financial accounts had a field which was used to 
> govern the usage of analytic accounts in every move line
>
> P&L accounts
>
> analytic account
>
> * mandatory - the user can not change it
>
> * default - the user can change it
>
> * no default - the user must enter it
>
> balance accounts
>
> for certain projects resulting in complex assets to be activated we 
> also used analytic accounts for asset accounts.
>
> and also for other special purpose to subgroup moves in GL accounts
>
> any comments?
>
> --
>
> Best Regards
>
> ChriCar Beteiligungs- und Beratungs- GmbH
>
> http://www.chricar.at/ChriCar/index.html
>
> Dr. Ferdinand Gassauer
>
> Official Tiny Partner
>
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