initial commit 2

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diff --git a/addons/mrp_account/models/__init__.py b/addons/mrp_account/models/__init__.py
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+++ b/addons/mrp_account/models/__init__.py
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+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+from . import mrp_workcenter
+from . import mrp_production
+from . import product
+from . import stock_move
diff --git a/addons/mrp_account/models/mrp_production.py b/addons/mrp_account/models/mrp_production.py
new file mode 100644
index 00000000..460e5a6d
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+++ b/addons/mrp_account/models/mrp_production.py
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+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from ast import literal_eval
+
+from odoo import api, fields, models
+from odoo.tools import float_is_zero
+
+
+class MrpProductionWorkcenterLineTime(models.Model):
+    _inherit = 'mrp.workcenter.productivity'
+
+    cost_already_recorded = fields.Boolean('Cost Recorded', help="Technical field automatically checked when a ongoing production posts journal entries for its costs. This way, we can record one production's cost multiple times and only consider new entries in the work centers time lines.")
+
+
+class MrpProduction(models.Model):
+    _inherit = 'mrp.production'
+
+    extra_cost = fields.Float(copy=False, help='Extra cost per produced unit')
+    show_valuation = fields.Boolean(compute='_compute_show_valuation')
+
+    def _compute_show_valuation(self):
+        for order in self:
+            order.show_valuation = any(m.state == 'done' for m in order.move_finished_ids)
+
+    def _cal_price(self, consumed_moves):
+        """Set a price unit on the finished move according to `consumed_moves`.
+        """
+        super(MrpProduction, self)._cal_price(consumed_moves)
+        work_center_cost = 0
+        finished_move = self.move_finished_ids.filtered(lambda x: x.product_id == self.product_id and x.state not in ('done', 'cancel') and x.quantity_done > 0)
+        if finished_move:
+            finished_move.ensure_one()
+            for work_order in self.workorder_ids:
+                time_lines = work_order.time_ids.filtered(lambda x: x.date_end and not x.cost_already_recorded)
+                duration = sum(time_lines.mapped('duration'))
+                time_lines.write({'cost_already_recorded': True})
+                work_center_cost += (duration / 60.0) * work_order.workcenter_id.costs_hour
+            if finished_move.product_id.cost_method in ('fifo', 'average'):
+                qty_done = finished_move.product_uom._compute_quantity(finished_move.quantity_done, finished_move.product_id.uom_id)
+                extra_cost = self.extra_cost * qty_done
+                finished_move.price_unit = (sum([-m.stock_valuation_layer_ids.value for m in consumed_moves.sudo()]) + work_center_cost + extra_cost) / qty_done
+        return True
+
+    def _prepare_wc_analytic_line(self, wc_line):
+        wc = wc_line.workcenter_id
+        hours = wc_line.duration / 60.0
+        value = hours * wc.costs_hour
+        account = wc.costs_hour_account_id.id
+        return {
+            'name': wc_line.name + ' (H)',
+            'amount': -value,
+            'account_id': account,
+            'ref': wc.code,
+            'unit_amount': hours,
+            'company_id': self.company_id.id,
+        }
+
+    def _costs_generate(self):
+        """ Calculates total costs at the end of the production.
+        """
+        self.ensure_one()
+        AccountAnalyticLine = self.env['account.analytic.line'].sudo()
+        for wc_line in self.workorder_ids.filtered('workcenter_id.costs_hour_account_id'):
+            vals = self._prepare_wc_analytic_line(wc_line)
+            precision_rounding = (wc_line.workcenter_id.costs_hour_account_id.currency_id or self.company_id.currency_id).rounding
+            if not float_is_zero(vals.get('amount', 0.0), precision_rounding=precision_rounding):
+                # we use SUPERUSER_ID as we do not guarantee an mrp user
+                # has access to account analytic lines but still should be
+                # able to produce orders
+                AccountAnalyticLine.create(vals)
+
+    def _get_backorder_mo_vals(self):
+        res = super()._get_backorder_mo_vals()
+        res['extra_cost'] = self.extra_cost
+        return res
+
+    def button_mark_done(self):
+        res = super(MrpProduction, self).button_mark_done()
+        for order in self:
+            order._costs_generate()
+        return res
+
+    def action_view_stock_valuation_layers(self):
+        self.ensure_one()
+        domain = [('id', 'in', (self.move_raw_ids + self.move_finished_ids + self.scrap_ids.move_id).stock_valuation_layer_ids.ids)]
+        action = self.env["ir.actions.actions"]._for_xml_id("stock_account.stock_valuation_layer_action")
+        context = literal_eval(action['context'])
+        context.update(self.env.context)
+        context['no_at_date'] = True
+        context['search_default_group_by_product_id'] = False
+        return dict(action, domain=domain, context=context)
diff --git a/addons/mrp_account/models/mrp_workcenter.py b/addons/mrp_account/models/mrp_workcenter.py
new file mode 100644
index 00000000..20c9fcd0
--- /dev/null
+++ b/addons/mrp_account/models/mrp_workcenter.py
@@ -0,0 +1,11 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from odoo import fields, models
+
+
+class MrpWorkcenter(models.Model):
+    _inherit = 'mrp.workcenter'
+
+    costs_hour_account_id = fields.Many2one('account.analytic.account', string='Analytic Account',
+                                            help="Fill this only if you want automatic analytic accounting entries on production orders.")
diff --git a/addons/mrp_account/models/product.py b/addons/mrp_account/models/product.py
new file mode 100644
index 00000000..8eb1e010
--- /dev/null
+++ b/addons/mrp_account/models/product.py
@@ -0,0 +1,87 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from odoo import api, models, _
+from odoo.exceptions import UserError
+
+
+class ProductTemplate(models.Model):
+    _name = 'product.template'
+    _inherit = 'product.template'
+
+    def action_bom_cost(self):
+        templates = self.filtered(lambda t: t.product_variant_count == 1 and t.bom_count > 0)
+        if templates:
+            return templates.mapped('product_variant_id').action_bom_cost()
+
+    def button_bom_cost(self):
+        templates = self.filtered(lambda t: t.product_variant_count == 1 and t.bom_count > 0)
+        if templates:
+            return templates.mapped('product_variant_id').button_bom_cost()
+
+
+class ProductProduct(models.Model):
+    _name = 'product.product'
+    _inherit = 'product.product'
+    _description = 'Product'
+
+    def button_bom_cost(self):
+        self.ensure_one()
+        self._set_price_from_bom()
+
+    def action_bom_cost(self):
+        boms_to_recompute = self.env['mrp.bom'].search(['|', ('product_id', 'in', self.ids), '&', ('product_id', '=', False), ('product_tmpl_id', 'in', self.mapped('product_tmpl_id').ids)])
+        for product in self:
+            product._set_price_from_bom(boms_to_recompute)
+
+    def _set_price_from_bom(self, boms_to_recompute=False):
+        self.ensure_one()
+        bom = self.env['mrp.bom']._bom_find(product=self)
+        if bom:
+            self.standard_price = self._compute_bom_price(bom, boms_to_recompute=boms_to_recompute)
+
+    def _compute_average_price(self, qty_invoiced, qty_to_invoice, stock_moves):
+        self.ensure_one()
+        if stock_moves.product_id == self:
+            return super()._compute_average_price(qty_invoiced, qty_to_invoice, stock_moves)
+        bom = self.env['mrp.bom']._bom_find(product=self, company_id=stock_moves.company_id.id, bom_type='phantom')
+        if not bom:
+            return super()._compute_average_price(qty_invoiced, qty_to_invoice, stock_moves)
+        dummy, bom_lines = bom.explode(self, 1)
+        bom_lines = {line: data for line, data in bom_lines}
+        value = 0
+        for move in stock_moves:
+            bom_line = move.bom_line_id
+            if bom_line:
+                bom_line_data = bom_lines[bom_line]
+                line_qty = bom_line_data['qty']
+            else:
+                # bom was altered (i.e. bom line removed) after being used
+                line_qty = move.product_qty
+            value += line_qty * move.product_id._compute_average_price(qty_invoiced * line_qty, qty_to_invoice * line_qty, move)
+        return value
+
+    def _compute_bom_price(self, bom, boms_to_recompute=False):
+        self.ensure_one()
+        if not bom:
+            return 0
+        if not boms_to_recompute:
+            boms_to_recompute = []
+        total = 0
+        for opt in bom.operation_ids:
+            duration_expected = (
+                opt.workcenter_id.time_start +
+                opt.workcenter_id.time_stop +
+                opt.time_cycle)
+            total += (duration_expected / 60) * opt.workcenter_id.costs_hour
+        for line in bom.bom_line_ids:
+            if line._skip_bom_line(self):
+                continue
+
+            # Compute recursive if line has `child_line_ids`
+            if line.child_bom_id and line.child_bom_id in boms_to_recompute:
+                child_total = line.product_id._compute_bom_price(line.child_bom_id, boms_to_recompute=boms_to_recompute)
+                total += line.product_id.uom_id._compute_price(child_total, line.product_uom_id) * line.product_qty
+            else:
+                total += line.product_id.uom_id._compute_price(line.product_id.standard_price, line.product_uom_id) * line.product_qty
+        return bom.product_uom_id._compute_price(total / bom.product_qty, self.uom_id)
diff --git a/addons/mrp_account/models/stock_move.py b/addons/mrp_account/models/stock_move.py
new file mode 100644
index 00000000..86c19e23
--- /dev/null
+++ b/addons/mrp_account/models/stock_move.py
@@ -0,0 +1,29 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+from odoo import api, fields, models, _
+
+
+class StockMove(models.Model):
+    _inherit = "stock.move"
+
+    def _is_returned(self, valued_type):
+        if self.unbuild_id:
+            return True
+        return super()._is_returned(valued_type)
+
+    def _get_src_account(self, accounts_data):
+        if not self.unbuild_id:
+            return super()._get_src_account(accounts_data)
+        else:
+            return self.location_dest_id.valuation_out_account_id.id or accounts_data['stock_input'].id
+
+    def _get_dest_account(self, accounts_data):
+        if not self.unbuild_id:
+            return super()._get_dest_account(accounts_data)
+        else:
+            return self.location_id.valuation_in_account_id.id or accounts_data['stock_output'].id
+
+    def _filter_anglo_saxon_moves(self, product):
+        res = super(StockMove, self)._filter_anglo_saxon_moves(product)
+        res += self.filtered(lambda m: m.bom_line_id.bom_id.product_tmpl_id.id == product.product_tmpl_id.id)
+        return res