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