通过辅助核算项进行采购分析

强大的统计

OpenERP允许你通过多个维度进行分析，通过周期（本年，本月，上月）、通过状态（报价，订单），供应商，用户， 产品，分类，仓库等维度。可以通过菜单 Purchases ‣ Reporting ‣ Purchase Analysis 进入 搜索界面，执行操作。

一个月的产品采购分析

这个分析在基于供应商订单，而不是发票或者实际到货数量。要得到产品分析，使用模块 product_margin . 这个功能 模块在 为你的销售提供助力 .章有更详细说明

为了分析到货数量，你可以使用库存统计报表，

为了管理项目采购，你应该分析帐目。你可以在供应商订单的每一行上设置一个分析帐目。 OpenERP通过管理供应商发票确认和货物收据管理这次采购关联的成本。

hr_timesheet_invoice 模块可让您重新开具发票,使用分析的帐目中的参数（如销售价格表，相关的合作伙伴，最高金额）分析成本。

So you can put an invoice order with a defined invoice workflow in place based on the analytic accounts. If you are working Make to Order, the workflow will be:

1. 客户订单,

2. 向供应商采购订单,

3. 从供应商收货，进货发票,

4. 发货和销售发票到客户.

When re-invoicing based on costs you would get the following workflow:

1. Enter the customer contract conditions from the analytic accounts,

2. 采购原材料，并写提供的服务和时间,

3. 收取供应商发票和产品,

4. 将这些成本写进发票给客户

小技巧

Analytic Multi-plans

If you want several analysis plans, you should install the module purchase_analytic_plans. These let you split a line on a supplier purchase order into several accounts and analytic plans.

作为公司流程的核心,分析会计（或成本会计）是您的操作管理的不可缺少的工具。与你的财务会计不同，他们为更多的会计 师服务,同时也适用于老板和项目经理们。

你需要一个通用的方法,将用户,服务和文档同公司的业务流程有效地整合到一起。在OpenERP里面,分析会计(也叫做管理会计或者 成本会计)提供这样一个通用的方法。

分析会计通常作为企业战略决策的基础。但因为这需要把所有信息集合到一起，在大多数系统的核心业务处理中，OpenERP的分析会计是一个有用的 管理工具。

这里有几点原因：

• 反映整个管理活动,

• 不同于财务会计，分析会计的结构不依据会计准则的规范制定，所以每个公司都可以调整适应自己的需要。

注解

独立于财务会计

在某些软件中，分析会计是财务会计的扩展 - 例如，通过使用帐户代码的最后两个数字来表示分析会计帐户。

在OpenERP的中，分析会计被关联到财务会计，但是被完全独立的对待。 所以，你可以使用各种不同的分析会计功能，不必在财务会计中有相应的分析会计科目。

虽然法律规定了财务会计科目表的结构，但分析会计科目可以更好更紧密地适应一个公司的需求。

正如在财务会计帐户，你会发现不同的分析会计科目产生各自的会计分录。每个会计分录可以关联到一个财务会计科目，正如你 所希望的。 相反，财务会计中的一个科目可以关联到一个，多个或没有相应的分析会计科目。

通过下面分析会计独立性的说明，你会发现它的许多优点。耐心点儿，这里是更多优势说明：

• 你可以管理很多不同的分析操作，

• 在活动的过程中您可以实时动态地修改分析计划而无须停止分析计划，这利益于其独立性的优点。

• 你能避免财务会计科目的爆炸行增长，

• 即使是那些不使用OpenERP的财务会计功能的公司也可以使用分析会计管理业务。

小技巧

谁受益于分析会计？

不同于财务会计，OpenERP的分析会计不只是记账工具，可以作为公司里面任何一个人的管理工具。 （这就是为什么他们 也被称为管理会计）。

分析帐户的主要用户应该是公司董事，总经理和项目经理。

分析会计提供了一个能在很多情况下使用的强大工具。关键是要建立你自己的分析会计科目表，和自身的需求密切配合。

在本章中，你应该使用一个包括了演示数据的全新数据库，安装`销售`及其依赖模块，并没有什么特别的会计科目配置

每个企业自己的辅助核算科目表

为了更清楚的讲解辅助核算项, 将使用三个不同类型的公司分别为例:

1. 工业制造企业，

2. 律师事务所，

3. IT 服务行业

案例 1: 工业制造企业

In industry, you will often find analytic charts of accounts structured into the departments and products that the company itself is built on.

So the objective is to examine the costs, sales and margins by department and by product. The first level of the structure comprises the different departments, and the lower levels represent the product ranges that the company makes and sells.

注解

Analytic Chart of Accounts for an Industrial Manufacturing Company

1. 市场部

2. 商务部

3. 行政部

4. 生产

   • Product Range 1

   • Sub-groups

   • Product Range 2

In daily use, it is useful to mark the analytic account on each purchase invoice. The analytic account is the one to which the costs of that purchase should be allocated. When the invoice is approved, it will automatically generate the entries for both the general and the corresponding analytic accounts. So, for each entry on the general accounts, there is at least one analytic entry that allocates costs to the department that incurred them.

Here is a possible breakdown of some general accounting entries for the example above, allocated to various analytic accounts:

The analytic representation by department enables you to investigate the costs allocated to each department in the company.

So, the analytic chart of accounts shows the distribution of the company’s costs using the example above:

In this example of a hierarchical structure in OpenERP, you can analyze not only the costs of each product range but also the costs of the whole of production. The balance of a summary account ( Production ) is the sum of the balances of the child accounts.

A report that relates both general accounts and analytic accounts enables you to get a breakdown of costs within a given department. An analysis of the Production / Product Range 1 department is shown in this table:

The examples above are based on a breakdown of the costs of the company. Analytic allocations can be just as effective for sales. That gives you the profitability (sales - costs) of different departments.

注解

Representation by Unique Product Range

This analytic representation by department and by product range is usually used by trading companies and industries.

A variant of this is not to break it down by sales and marketing departments but to assign each cost to its corresponding product range. This will give you an analysis of the profitability of each product range.

Choosing one over the other depends on how you look at your marketing effort. Is it a global cost allocated in some general way, or does each product range have responsibility for its own marketing costs?

案例 2: 律师事务所

Law firms generally adopt management by case, where each case represents a current client file. All of the expenses and products are then attached to a given file.

A principal preoccupation of law firms is the invoicing of hours worked, and the profitability by case and by employee.

Mechanisms used for encoding the hours worked will be covered in detail in the following chapter, 人力资源管理的关键特性. Like most system processes, hours worked are integrated into the analytic accounting. Every time an employee enters a timesheet for a number of hours, that automatically generates analytic accounts corresponding to the cost of those hours in the case concerned. The hourly charge is a function of the employee’s salary.

So a law firm will opt for an analytic representation which reflects the management of the time that employees work on the different client cases.

注解

Example Representation of an Analytic Chart of Accounts for a Law Firm

1. Absences

   • Paid Absences

   • Unpaid Absences

2. 内部项目

   • 行政

   • 其他

3. 客户案例

   • 客户 1

   • 案例 1.1

   • 案例 1.2

   • 客户 2

   • 案例 2.1

All expenses and sales are then attached to a case. This gives the profitability of each case and, at a consolidated level, of each client.

Billing for the different cases is a bit unusual. The cases do not match any entry on the general account and nor do they come from purchase or sale invoices. They are represented by the various analytic operations and do not have exact counterparts in the general accounts. They are calculated on the basis of the hourly cost per employee. These entries are automatically created on billing worksheets.

At the end of the month when you pay salaries and benefits, you integrate them into the general accounts but not in the analytic accounts, because they have already been accounted for in billing each account. A report that relates data from the analytic and general accounts then lets you compare the totals, so you can readjust your estimates of hourly cost per employee depending on the time actually worked.

The following table gives an example of different analytic entries that you can find for your analytic account:

You will see that it allows you to make a detailed study of the profitability of different transactions. In this example, the cost of Case 1.1 is 95.00 (the sum of the analytic costs of studying the files, searching for information and service charges), but has been invoiced for 280.00, which gives you a gross profit of 185.00.

But an interest in analytical accounts is not limited to a simple analysis of the profitability of different cases.

This same data can be used for automatic recharging of the services to the client at the end of the month. To invoice clients, just take the analytic costs in that month and apply a selling price factor to generate the invoice. Invoicing mechanisms for this are explained in greater detail in 提供高质量服务. If the client requires details of the services used on the case, you can then print the service entries in the analytic account for this case.

小技巧

Invoicing Analytic Costs

Most software that manages billing enables you to recharge for hours worked. In OpenERP, these services are automatically represented by analytic costs. But many other OpenERP documents can also generate analytic costs, such as credit notes and purchases of goods.

So when you invoice the client at the end of the month, it is possible for you to include all the analytic costs, not just the hours worked. So, for example, you can easily recharge the whole cost of your journeys to the client.

案例 3: IT 服务行业

大多数IT服务公司都会有如下的管理需求：

• 项目计划

• invoicing, profitability and financial follow-up of projects,

• managing support contracts.

To deal with these problems, you would use an analytic chart of accounts structured by project and by contract. A representation of that is given in the following example:

注解

Example Analytic Representation of a Chart of Accounts for an IT Services Company

1. 内部项目

   • 管理和商务

   • 研发

2. 客户项目

   • 客户 1

   • 项目 1.1

   • 项目 1.2

   • 客户 2

   • 项目 2.1

   • 项目 2.2

3. Support Contracts – 20h

   • Customer X

   • Customer Y

The management of services, expenditures and sales is similar to that presented above for lawyers. Invoicing and the study of profitability are also similar.

But now look at support contracts. These contracts are usually limited to a prepaid number of hours. Each service posted in the analytic accounts shows the remaining available hours of support. For the management of support contracts, you would use the quantities and not the amounts in the analytic entries.

In OpenERP, each analytic line lists the number of units sold or used, as well as what you would usually find there – the amount in currency units (USD or GBP, or whatever other choice you make). So you can sum the quantities sold and used on each analytic account to determine whether any hours of the support contract remain.

To differentiate services from other costs in the analytic account, you use the concept of the analytic journal. Analytic entries are then allocated into the different journals:

• 服务日记账，

• 费用日记账，

• 销售日记账，

• 采购日记账。

So to obtain the detailed breakdown of a support contract, you only have to look at the service journal for the analytic account corresponding to the contract in question.

Finally, the analytic account can be used to forecast future needs. For example, monthly planning of staff on different projects can be seen as an analytic budget limited to the service journal. Accounting entries are expressed in quantities (such as number of hours, and numbers of products), and in amounts in units of currency (USD or GBP perhaps).

So you can set up planning on just the basis of quantities. Analyzing the analytic budget enables you to compare the budget (that is, your plan) to the services actually carried out by month end.

小技巧

Cash Budgets

Problems of cash management are amongst the main difficulties encountered by small growing businesses. It is really difficult to predict the amount of cash that will be available when a company is young and rapidly growing.

If the company adopts management by case, then staff planning can be represented on the analytic accounts report, as you have seen.

But since you know your selling price for each of the different projects, you can see that it is easy to use the plan in the analytic accounts to more precisely forecast the amounts that you will invoice in the coming months.