manufacturing/includes/db/work_order_costing_db.inc

   1 <?php
   2 /**********************************************************************
   3     Copyright (C) FrontAccounting, LLC.
   4         Released under the terms of the GNU General Public License, GPL,
   5         as published by the Free Software Foundation, either version 3
   6         of the License, or (at your option) any later version.
   7     This program is distributed in the hope that it will be useful,
   8     but WITHOUT ANY WARRANTY; without even the implied warranty of
   9     MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.
  10     See the License here <http://www.gnu.org/licenses/gpl-3.0.html>.
  11 ***********************************************************************/
  12
  13 function add_wo_costing($workorder_id, $cost_type, $trans_type, $trans_no, $factor=1)
  14 {
  15         $sql = "INSERT INTO ".TB_PREF."wo_costing (workorder_id, cost_type, trans_type, trans_no, factor)
  16                 VALUES (".db_escape($workorder_id).","
  17                 .db_escape($cost_type).",".db_escape($trans_type).","
  18                 .db_escape($trans_no).",".db_escape($factor).")";
  19
  20         db_query($sql, "could not add work order costing");
  21
  22 }
  23
  24 function get_wo_costing($workorder_id)
  25 {
  26         $sql="SELECT *
  27                 FROM ".TB_PREF."wo_costing cost,
  28                         ".TB_PREF."journal gl
  29                 WHERE
  30                         cost.trans_type=gl.type AND cost.trans_no=gl.trans_no
  31                         AND workorder_id=".db_escape($workorder_id);
  32
  33         return db_query($sql, "could not get work order costing");
  34 }
  35
  36 function delete_wo_costing($trans_type, $trans_no)
  37 {
  38         $sql="DELETE FROM ".TB_PREF."wo_costing WHERE trans_type=".db_escape($trans_type)
  39                 ." AND trans_no=".db_escape($trans_no);
  40
  41         db_query($sql, "could not delete work order costing");
  42 }
  43
  44 /*
  45         Updates average material cost for item.
  46 */
  47 function update_material_cost($stock_id, $qty, $unit_cost, $date)
  48 {
  49         global $Refs;
  50
  51         $product = get_item($stock_id);
  52         $avg_cost =  $product['material_cost'];
  53
  54         $qoh = get_qoh_on_date($stock_id, null, $date);
  55
  56         // unit_cost*qty is already posted on inventory GL
  57 /*
  58         if ($qoh > 0)
  59         {
  60                  if ($qty<0)
  61                         $qty_done = max(-$qoh, $qty);
  62                  else
  63                         $qty_done = $qty;
  64         } else {
  65                 if ($qty>0)
  66                         $qty_done = max($qoh+$qty, 0);
  67                 else
  68                         $qty_done = 0;
  69         }
  70         $qty_delayed = $qty-$qty_done;
  71 */
  72         if ($qoh < 0)
  73         {
  74                         $qty_delayed = min(-$qoh, $qty);
  75         } else {
  76                         $qty_delayed = 0;
  77         }
  78         $qty_new = $qty - $qty_delayed;
  79
  80         if ($qty_delayed > 0 && ($unit_cost != $avg_cost))
  81         {
  82                 // post $qty_delayed*($avg_cost-$unit_cost)
  83                 $diff = $qty_delayed*($unit_cost-$avg_cost);
  84                 $stock_gl_code = get_item($stock_id);
  85
  86                 $dec = user_price_dec();
  87                 $old_cost = -round2($avg_cost, $dec);
  88                 $new_cost = -round2($unit_cost, $dec);
  89
  90                 $cart = new items_cart(ST_COSTUPDATE);
  91                 $cart->tran_date = $cart->doc_date = $cart->event_date = $date;
  92
  93                 if (!is_date_in_fiscalyear($cart->tran_date))
  94                         $cart->tran_date = end_fiscalyear();
  95
  96                 $cart->reference = $Refs->get_next(ST_COSTUPDATE, null, $cart->tran_date, $date);
  97
  98                 $cart->memo_ = sprintf(_("COGS changed from %s to %s for %d %s of '%s'"), $avg_cost, $unit_cost, $qty_delayed, $item['units'], $stock_id);
  99
 100                 $cart->add_gl_item($item["cogs_account"], $item["dimension_id"], $item["dimension2_id"], -$diff);
 101                 $cart->add_gl_item($item["inventory_account"], 0, 0, $diff);
 102
 103                 write_journal_entries($cart);
 104         }
 105
 106         if ($qty > 0 && ($qoh != -$qty))
 107                 $avg_cost = ($avg_cost*($qoh+$qty_delayed)+$unit_cost*$qty_new)/($qoh+$qty);
 108
 109         $sql = "UPDATE ".TB_PREF."stock_master SET material_cost=".db_escape($avg_cost)."
 110                     WHERE stock_id=".db_escape($stock_id);
 111         db_query($sql,"The cost details for the inventory item could not be updated");
 112 }
 113
 114 function add_issue_cost($stock_id, $qty, $date_, $costs, $adj_only=false)
 115 {
 116         if ($qty != 0)
 117                 $costs /= $qty;
 118         $sql = "SELECT material_cost FROM ".TB_PREF."stock_master WHERE stock_id = "
 119                 .db_escape($stock_id);
 120         $result = db_query($sql);
 121         $myrow = db_fetch($result);
 122         $material_cost =  $myrow['material_cost'];
 123         $qoh = get_qoh_on_date($stock_id);
 124         if ($qoh < 0)
 125                 $qoh = 0;
 126         if ($adj_only)
 127         {
 128                 if ($qoh>0)
 129                         $material_cost = ($qoh * $material_cost + $costs) / $qoh;
 130                 else // Journal Entry if QOH is 0/negative
 131                 {
 132                         global $Refs;
 133
 134                         $id = get_next_trans_no(ST_JOURNAL);
 135                         $ref = $Refs->get_next(ST_JOURNAL, null, $date_);
 136                         add_journal(ST_JOURNAL, $id, $costs, $date_, get_company_currency(), $ref);
 137
 138                         $stock_gl_code = get_stock_gl_code($stock_id);
 139                         $memo = "WO Issue settlement JV for zero/negative respository of ".$stock_id;
 140                         //Reverse the inventory effect if $qoh <=0
 141                         add_gl_trans_std_cost(ST_JOURNAL, $id, $date_,
 142                                 $stock_gl_code["inventory_account"],
 143                                 $stock_gl_code['dimension_id'], $stock_gl_code['dimension2_id'], $memo,
 144                                 -$costs);
 145                         //GL Posting to inventory adjustment account
 146                         add_gl_trans_std_cost(ST_JOURNAL, $id, $date_,
 147                                 $stock_gl_code["assembly_account"],
 148                                 $stock_gl_code['dimension_id'], $stock_gl_code['dimension2_id'], $memo,
 149                                 $costs);
 150
 151                         add_audit_trail(ST_JOURNAL, $id, $date_);
 152                         add_comments(ST_JOURNAL, $id, $date_, $memo);
 153                         $Refs->save(ST_JOURNAL, $id, $ref);
 154                         if ($qty != 0)
 155                                 $material_cost = $costs / $qty;
 156                 }
 157         }
 158         else
 159         {
 160                 if ($qoh + $qty != 0)
 161                         $material_cost = ($qoh * $material_cost + $qty * $costs) /      ($qoh + $qty);
 162         }
 163         $sql = "UPDATE ".TB_PREF."stock_master SET material_cost=material_cost+"
 164                 .db_escape($material_cost)
 165                 ." WHERE stock_id=".db_escape($stock_id);
 166         db_query($sql,"The cost details for the inventory item could not be updated");
 167 }
 168
 169 /*
 170         Create journal entry for WO related costs.
 171 */
 172 function add_wo_costs_journal($wo_id, $amount, $cost_type, $cr_acc, $db_acc, $date, $dim1=0, $dim2=0, $memo = null, $ref= null)
 173 {
 174 //-------- this should be done by single call to write_journal_entries() using items_cart()
 175 //
 176         global $Refs, $wo_cost_types;
 177
 178         begin_transaction();
 179
 180     $journal_id = get_next_trans_no(ST_JOURNAL);
 181
 182     if (!$ref) $ref = $Refs->get_next(ST_JOURNAL, null, $date);
 183
 184         add_gl_trans_std_cost(ST_JOURNAL, $journal_id, $date, $cr_acc,
 185                 0, 0, $wo_cost_types[$cost_type], -$amount);
 186         $is_bank_to = is_bank_account($cr_acc);
 187         if ($is_bank_to)
 188         {
 189                 add_bank_trans(ST_JOURNAL, $journal_id, $is_bank_to, "",
 190                         $date, -$amount, PT_WORKORDER, $wo_id, get_company_currency(),
 191                         "Cannot insert a destination bank transaction");
 192         }
 193         add_journal(ST_JOURNAL, $journal_id, $amount, $date, get_company_currency(), $ref);
 194
 195         add_gl_trans_std_cost(ST_JOURNAL, $journal_id, $date, $db_acc,
 196                 $dim1, $dim2,  $wo_cost_types[$cost_type], $amount);
 197
 198         $wip = get_company_pref('wip_act');
 199
 200         if ($db_acc != $wip)
 201         {
 202                 add_gl_trans_std_cost(ST_JOURNAL, $journal_id, $date, $db_acc,
 203                         0, 0,  $wo_cost_types[$cost_type], -$amount);
 204
 205                 add_gl_trans_std_cost(ST_JOURNAL, $journal_id, $date, $wip,
 206                         0, 0,  $wo_cost_types[$cost_type], $amount);
 207         }
 208
 209         $Refs->save(ST_JOURNAL, $journal_id, $ref);
 210
 211         add_wo_costing($wo_id, $cost_type, ST_JOURNAL, $journal_id);
 212
 213         add_comments(ST_JOURNAL, $journal_id, $date, $memo);
 214         add_audit_trail(ST_JOURNAL, $journal_id, $date);
 215
 216         commit_transaction();
 217 }
 218
 219 /*
 220         Process component usage: generate and post stock move, update average component cost.
 221 */
 222 function work_order_production_gl($woid, $stock_id, $quantity, $date_, $rcv_no)
 223 {
 224         $result = get_wo_requirements($woid);
 225
 226         // credit all the components
 227         $total_cost = 0;
 228         while ($bom_item = db_fetch($result))
 229         {
 230
 231                 update_wo_requirement_issued($bom_item['id'], $bom_item["units_req"] * $quantity, $bom_item["ComponentCost"]);
 232
 233                 // insert a -ve stock move for each item
 234                 add_stock_move(ST_MANURECEIVE, $bom_item["stock_id"], $rcv_no,
 235                         $bom_item["loc_code"], $date_, "", -$bom_item["units_req"] * $quantity, $bom_item["ComponentCost"], 0);
 236
 237                 if (!is_service($bom_item["mb_flag"]))
 238                         $ivaccount = $bom_item["inventory_account"];
 239                 else
 240                         $ivaccount = $bom_item["assembly_account"];
 241
 242                 $memo = $date_.": ".$bom_item["units_req"] ." * ".$bom_item["description"];
 243
 244                 $total_cost += add_gl_trans_std_cost(ST_MANURECEIVE, $rcv_no, $date_, $ivaccount, 0, 0,
 245                         $memo, -$bom_item["ComponentCost"] * $bom_item["units_req"] * $quantity);
 246         }
 247
 248     add_gl_trans_std_cost(ST_MANURECEIVE, $rcv_no, $date_, get_company_pref('wip_act'),
 249         0, 0, $memo, -$total_cost);
 250 }
 251
 252 function void_wo_costing($wo_id)
 253 {
 254         $res = get_wo_costing($wo_id);
 255
 256         while($row = db_fetch($res))
 257         {
 258                 // void any related gl trans
 259                 void_gl_trans($row['trans_type'], $row['trans_no'], true);
 260         }
 261
 262         $sql = "DELETE FROM ".TB_PREF."wo_costing WHERE workorder_id=".db_escape($wo_id);
 263         db_query($sql, "could not delete work order costing");
 264 }