[IMP] mrp(_account): include byproduct cost share in BoM/MO

For improved cost analysis, byproducts can now have a "cost share" (out
of 100%) indicated. This cost share will by multiplied by the total BoM
cost (i.e. components + operations costs) and reflected in the stock
valuation. The final product will also have the byproducts cost
subtracted from its final stock valuation. This is of course only
applies when costing methods are appropriate (i.e. non-standard price).

Additionally, we can now "Compute Price from BoM" for byproducts (via
its product form) and the BoMs that it is a byproduct of are now counted
towards its # BoMs smart button (we will now also see these BoMs when
clicking on the smart button). Of course when there is no cost share for
byproducts then clicking on "Compute Price for BoM" will not change the
a byproduct's cost and if there are multiple BoMs the prodcut is a
byproduct of, the calculation will only be based on the first BoM it
finds (i.e. same as current logic for manufactured products).

BoM Cost report has been updated to include byproducts with cost shares
(byproducts with cost share = 0 will not show up in report).
Additionally we update the report to display operations only costs now
that BoMs are allowed to have no components in them.

Part 1 of Task: 2440068
Upgrade PR: odoo/upgrade#2727
Related ENT PR: odoo/enterprise#20169

Part-of: #74951

addons/mrp/models/mrp_bom.py

@@ -120,6 +120,17 @@ def _check_bom_lines(self):
                         product=ptav.product_tmpl_id.display_name,
                         bom_product=bom_line.parent_product_tmpl_id.display_name
                     ))
+            for byproduct in bom.byproduct_ids:
+                if bom.product_id:
+                    same_product = bom.product_id == byproduct.product_id
+                else:
+                    same_product = bom.product_tmpl_id == byproduct.product_id.product_tmpl_id
+                if same_product:
+                    raise ValidationError(_("By-product %s should not be the same as BoM product.") % bom.display_name)
+                if byproduct.cost_share < 0:
+                    raise ValidationError(_("By-products cost shares must be positive."))
+            if sum(bom.byproduct_ids.mapped('cost_share')) > 100:
+                raise ValidationError(_("The total cost share for a BoM's by-products cannot exceed 100."))
 
     @api.onchange('product_uom_id')
     def onchange_product_uom_id(self):
@@ -476,6 +487,10 @@ class MrpByProduct(models.Model):
         domain="[('id', 'in', possible_bom_product_template_attribute_value_ids)]",
         help="BOM Product Variants needed to apply this line.")
     sequence = fields.Integer("Sequence")
+    cost_share = fields.Float(
+        "Cost Share (%)", digits=(5, 2),  # decimal = 2 is important for rounding calculations!!
+        help="The percentage of the final production cost for this by-product line (divided between the quantity produced)."
+             "The total of all by-products' cost share must be less than or equal to 100.")
 
     @api.onchange('product_id')
     def _onchange_product_id(self):

addons/mrp/models/mrp_production.py

@@ -10,7 +10,7 @@
 from dateutil.relativedelta import relativedelta
 
 from odoo import api, fields, models, _
-from odoo.exceptions import AccessError, UserError
+from odoo.exceptions import UserError, ValidationError
 from odoo.tools import float_compare, float_round, float_is_zero, format_datetime
 from odoo.tools.misc import format_date
 
@@ -692,6 +692,16 @@ def _onchange_workorder_ids(self):
         else:
             self.workorder_ids = False
 
+    @api.constrains('move_byproduct_ids')
+    def _check_byproducts(self):
+        for order in self:
+            if any(float_compare(move.product_qty, 0.0, precision_rounding=move.product_uom.rounding or move.product_id.uom_id.rounding) <= 0 for move in order.move_byproduct_ids):
+                raise ValidationError(_("The quantity produced of by-products must be positive."))
+            if any(move.cost_share < 0 for move in order.move_byproduct_ids):
+                raise ValidationError(_("By-products cost shares must be positive."))
+            if sum(order.move_byproduct_ids.mapped('cost_share')) > 100:
+                raise ValidationError(_("The total cost share for a manufacturing order's by-products cannot exceed 100."))
+
     def write(self, vals):
         if 'workorder_ids' in self:
             production_to_replan = self.filtered(lambda p: p.is_planned)
@@ -846,7 +856,7 @@ def _create_workorder(self):
             for workorder in production.workorder_ids:
                 workorder.duration_expected = workorder._get_duration_expected()
 
-    def _get_move_finished_values(self, product_id, product_uom_qty, product_uom, operation_id=False, byproduct_id=False):
+    def _get_move_finished_values(self, product_id, product_uom_qty, product_uom, operation_id=False, byproduct_id=False, cost_share=0):
         group_orders = self.procurement_group_id.mrp_production_ids
         move_dest_ids = self.move_dest_ids
         if len(group_orders) > 1:
@@ -874,6 +884,7 @@ def _get_move_finished_values(self, product_id, product_uom_qty, product_uom, op
             'group_id': self.procurement_group_id.id,
             'propagate_cancel': self.propagate_cancel,
             'move_dest_ids': [(4, x.id) for x in self.move_dest_ids if not byproduct_id],
+            'cost_share': cost_share,
         }
 
     def _get_moves_finished_values(self):
@@ -889,7 +900,7 @@ def _get_moves_finished_values(self):
                 qty = byproduct.product_qty * (product_uom_factor / production.bom_id.product_qty)
                 moves.append(production._get_move_finished_values(
                     byproduct.product_id.id, qty, byproduct.product_uom_id.id,
-                    byproduct.operation_id.id, byproduct.id))
+                    byproduct.operation_id.id, byproduct.id, byproduct.cost_share))
         return moves
 
     def _create_update_move_finished(self):

addons/mrp/models/product.py

@@ -25,7 +25,7 @@ class ProductTemplate(models.Model):
 
     def _compute_bom_count(self):
         for product in self:
-            product.bom_count = self.env['mrp.bom'].search_count([('product_tmpl_id', '=', product.id)])
+            product.bom_count = self.env['mrp.bom'].search_count(['|', ('product_tmpl_id', '=', product.id), ('byproduct_ids.product_id.product_tmpl_id', '=', product.id)])
 
     def _compute_used_in_bom_count(self):
         for template in self:
@@ -73,7 +73,7 @@ class ProductProduct(models.Model):
 
     def _compute_bom_count(self):
         for product in self:
-            product.bom_count = self.env['mrp.bom'].search_count(['|', ('product_id', '=', product.id), '&', ('product_id', '=', False), ('product_tmpl_id', '=', product.product_tmpl_id.id)])
+            product.bom_count = self.env['mrp.bom'].search_count(['|', '|', ('byproduct_ids.product_id', '=', product.id), ('product_id', '=', product.id), '&', ('product_id', '=', False), ('product_tmpl_id', '=', product.product_tmpl_id.id)])
 
     def _compute_used_in_bom_count(self):
         for product in self:
@@ -181,12 +181,12 @@ def _compute_quantities_dict(self, lot_id, owner_id, package_id, from_date=False
     def action_view_bom(self):
         action = self.env["ir.actions.actions"]._for_xml_id("mrp.product_open_bom")
         template_ids = self.mapped('product_tmpl_id').ids
-        # bom specific to this variant or global to template
+        # bom specific to this variant or global to template or that contains the product as a byproduct
         action['context'] = {
             'default_product_tmpl_id': template_ids[0],
             'default_product_id': self.ids[0],
         }
-        action['domain'] = ['|', ('product_id', 'in', self.ids), '&', ('product_id', '=', False), ('product_tmpl_id', 'in', template_ids)]
+        action['domain'] = ['|', '|', ('byproduct_ids.product_id', 'in', self.ids), ('product_id', 'in', self.ids), '&', ('product_id', '=', False), ('product_tmpl_id', 'in', template_ids)]
         return action
 
     def action_view_mos(self):

addons/mrp/models/stock_move.py

@@ -2,7 +2,6 @@
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 
 from odoo import api, exceptions, fields, models, _
-from odoo.exceptions import UserError
 from odoo.tools import float_compare, float_round, float_is_zero, OrderedSet
 
 
@@ -109,6 +108,9 @@ class StockMove(models.Model):
         help='Technical Field to order moves')
     order_finished_lot_ids = fields.Many2many('stock.production.lot', string="Finished Lot/Serial Number", compute='_compute_order_finished_lot_ids')
     should_consume_qty = fields.Float('Quantity To Consume', compute='_compute_should_consume_qty', digits='Product Unit of Measure')
+    cost_share = fields.Float(
+        "Cost Share (%)", digits=(5, 2),  # decimal = 2 is important for rounding calculations!!
+        help="The percentage of the final production cost for this by-product. The total of all by-products' cost share must be smaller or equal to 100.")
 
     @api.depends('raw_material_production_id.priority')
     def _compute_priority(self):
@@ -340,9 +342,12 @@ def _key_assign_picking(self):
 
     @api.model
     def _prepare_merge_moves_distinct_fields(self):
-        distinct_fields = super()._prepare_merge_moves_distinct_fields()
-        distinct_fields.append('created_production_id')
-        return distinct_fields
+        return super()._prepare_merge_moves_distinct_fields() + ['created_production_id', 'cost_share']
+
+    def _merge_moves_fields(self):
+        res = super()._merge_moves_fields()
+        res['cost_share'] = sum(self.mapped('cost_share'))
+        return res
 
     @api.model
     def _prepare_merge_move_sort_method(self, move):

addons/mrp/report/mrp_report_bom_structure.py

@@ -65,6 +65,17 @@ def get_operations(self, product_id=False, bom_id=False, qty=0, level=0):
         }
         return self.env.ref('mrp.report_mrp_operation_line')._render({'data': values})
 
+    @api.model
+    def get_byproducts(self, bom_id=False, qty=0, level=0, total=0):
+        bom = self.env['mrp.bom'].browse(bom_id)
+        lines, dummy = self._get_byproducts_lines(bom, qty, level, total)
+        values = {
+            'bom_id': bom_id,
+            'currency': self.env.company.currency_id,
+            'byproducts': lines,
+        }
+        return self.env.ref('mrp.report_mrp_byproduct_line')._render({'data': values})
+
     @api.model
     def _get_report_data(self, bom_id, searchQty=0, searchVariant=False):
         lines = {}
@@ -128,8 +139,14 @@ def _get_bom(self, bom_id=False, product_id=False, line_qty=False, line_id=False
             'operations_time': sum([op['duration_expected'] for op in operations])
         }
         components, total = self._get_bom_lines(bom, bom_quantity, product, line_id, level)
-        lines['components'] = components
         lines['total'] += total
+        lines['components'] = components
+        byproducts, byproduct_cost_portion = self._get_byproducts_lines(bom, bom_quantity, level, lines['total'])
+        lines['byproducts'] = byproducts
+        lines['cost_share'] = float_round(1 - byproduct_cost_portion, precision_rounding=0.0001)
+        lines['bom_cost'] = lines['total'] * lines['cost_share']
+        lines['byproducts_cost'] = sum(byproduct['bom_cost'] for byproduct in byproducts)
+        lines['byproducts_total'] = sum(byproduct['product_qty'] for byproduct in byproducts)
         return lines
 
     def _get_bom_lines(self, bom, bom_quantity, product, line_id, level):
@@ -144,6 +161,9 @@ def _get_bom_lines(self, bom, bom_quantity, product, line_id, level):
             if line.child_bom_id:
                 factor = line.product_uom_id._compute_quantity(line_quantity, line.child_bom_id.product_uom_id) / line.child_bom_id.product_qty
                 sub_total = self._get_price(line.child_bom_id, factor, line.product_id)
+                byproduct_cost_share = sum(line.child_bom_id.byproduct_ids.mapped('cost_share'))
+                if byproduct_cost_share:
+                    sub_total *= float_round(1 - byproduct_cost_share / 100, precision_rounding=0.0001)
             else:
                 sub_total = price
             sub_total = self.env.company.currency_id.round(sub_total)
@@ -167,6 +187,28 @@ def _get_bom_lines(self, bom, bom_quantity, product, line_id, level):
             total += sub_total
         return components, total
 
+    def _get_byproducts_lines(self, bom, bom_quantity, level, total):
+        byproducts = []
+        byproduct_cost_portion = 0
+        company = bom.company_id or self.env.company
+        for byproduct in bom.byproduct_ids:
+            line_quantity = (bom_quantity / (bom.product_qty or 1.0)) * byproduct.product_qty
+            cost_share = byproduct.cost_share / 100
+            byproduct_cost_portion += cost_share
+            price = byproduct.product_id.uom_id._compute_price(byproduct.product_id.with_company(company).standard_price, byproduct.product_uom_id) * line_quantity
+            byproducts.append({
+                'product_id': byproduct.product_id,
+                'product_name': byproduct.product_id.display_name,
+                'product_qty': line_quantity,
+                'product_uom': byproduct.product_uom_id.name,
+                'product_cost': company.currency_id.round(price),
+                'parent_id': bom.id,
+                'level': level or 0,
+                'bom_cost': company.currency_id.round(total * cost_share),
+                'cost_share': cost_share,
+            })
+        return byproducts, byproduct_cost_portion
+
     def _get_operation_line(self, product, bom, qty, level):
         operations = []
         total = 0.0
@@ -204,6 +246,9 @@ def _get_price(self, bom, factor, product):
             if line.child_bom_id:
                 qty = line.product_uom_id._compute_quantity(line.product_qty * factor, line.child_bom_id.product_uom_id) / line.child_bom_id.product_qty
                 sub_price = self._get_price(line.child_bom_id, qty, line.product_id)
+                byproduct_cost_share = sum(line.child_bom_id.byproduct_ids.mapped('cost_share'))
+                if byproduct_cost_share:
+                    sub_price *= float_round(1 - byproduct_cost_share / 100, precision_rounding=0.0001)
                 price += sub_price
             else:
                 prod_qty = line.product_qty * factor
@@ -253,6 +298,26 @@ def get_sub_lines(bom, product_id, line_qty, line_id, level):
                             'bom_cost': operation['total'],
                             'level': level + 1,
                         })
+            if data['byproducts']:
+                lines.append({
+                    'name': _('Byproducts'),
+                    'type': 'byproduct',
+                    'uom': False,
+                    'quantity': data['byproducts_total'],
+                    'bom_cost': data['byproducts_cost'],
+                    'level': level,
+                })
+                for byproduct in data['byproducts']:
+                    if unfolded or 'byproduct-' + str(bom.id) in child_bom_ids:
+                        lines.append({
+                            'name': byproduct['product_name'],
+                            'type': 'byproduct',
+                            'quantity': byproduct['product_qty'],
+                            'uom': byproduct['product_uom'],
+                            'prod_cost': byproduct['product_cost'],
+                            'bom_cost': byproduct['bom_cost'],
+                            'level': level + 1,
+                        })
             return lines
 
         bom = self.env['mrp.bom'].browse(bom_id)