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ReStructuredText
==========================
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Analytic account use cases
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==========================
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The analytic accounting can be used for several purposes:
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- analyse costs of a company
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- reinvoice time to a customer
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- analyse performance of a service or a project
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To manage analytic accounting, you have to activate it in
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:menuselection:`Configuration --> Settings`:
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.. image:: usage/usage01.png
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:align: center
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To illustrate analytic accounts clearly, you will follow three use
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cases, each in one of three different types of company:
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1. Industrial company: Costs Analyse
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2. Law Firm: reinvoice spent hours
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3. IT/Services Company: performance analysis
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Case 1: Industrial company: Costs Analyse
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-----------------------------------------
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In industry, you will often find analytic charts of accounts structured
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into departments and products the company itself is built on.
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The objective is to examine the costs, sales and margins by
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department/resources and by product. The first level of the structure
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comprises the different departments, and the lower levels represent the
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product ranges the company makes and sells.
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**Analytic Chart of Accounts for an Industrial Manufacturing Company**:
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1. Marketing Department
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2. Commercial Department
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3. Administration Department
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4. Production Range 1
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5. Production Range 2
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In daily use, it is useful to mark the analytic account on each purchase
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invoice. When the invoice is approved, it will
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automatically generate the entries for both the general and the
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corresponding analytic accounts. For each entry on the general
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accounts, there is at least one analytic entry that allocates costs to
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the department which incurred them.
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Here is a possible breakdown of some general accounting entries for the
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example above, allocated to various analytic accounts:
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+---------------------------------------+-----------+---------+----------+----+-------------------------+----------+
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| **General accounts** | | | | | **Analytic accounts** | |
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+=======================================+===========+=========+==========+====+=========================+==========+
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| **Title** |**Account**|**Debit**|**Credit**| | **Account** |**Value** |
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+---------------------------------------+-----------+---------+----------+----+-------------------------+----------+
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| Purchase of Raw Material | 2122 | 1500 | | | Production Range 1 | -1 500 |
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+---------------------------------------+-----------+---------+----------+----+-------------------------+----------+
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| Subcontractors | 2122 | 450 | | | Production Range 2 | -450 |
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+---------------------------------------+-----------+---------+----------+----+-------------------------+----------+
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| Credit Note for defective materials | 2122 | | 200 | | Production Range 1 | 200 |
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+---------------------------------------+-----------+---------+----------+----+-------------------------+----------+
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| Transport charges | 2122 | 450 | | | Production Range 1 | -450 |
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+---------------------------------------+-----------+---------+----------+----+-------------------------+----------+
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| Staff costs | 2121 | 10000 | | | Marketing | -2 000 |
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+---------------------------------------+-----------+---------+----------+----+-------------------------+----------+
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| | | | | | Commercial | -3 000 |
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+---------------------------------------+-----------+---------+----------+----+-------------------------+----------+
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| | | | | | Administrative | -1 000 |
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+---------------------------------------+-----------+---------+----------+----+-------------------------+----------+
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| | | | | | Production Range 1 | -2 000 |
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+---------------------------------------+-----------+---------+----------+----+-------------------------+----------+
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| | | | | | Production Range 2 | -2 000 |
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+---------------------------------------+-----------+---------+----------+----+-------------------------+----------+
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| PR | 2122 | 450 | | | Marketing | -400 |
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+---------------------------------------+-----------+---------+----------+----+-------------------------+----------+
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The analytic representation by department enables you to investigate the
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costs allocated to each department in the company. The analytic chart of
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accounts shows the distribution of the company's costs using the example above:
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.. image:: usage/usage02.png
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:align: center
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In this example of a hierarchical structure in Odoo, you can analyse not
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only the costs of each product range, but also the costs of the whole
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production. A report that relates both general accounts and analytic
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accounts enables you to get a breakdown of costs within a given
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department.
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.. image:: usage/usage03.png
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:align: center
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The examples above are based on a breakdown of the costs of the company.
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Analytic allocations can be just as effective for sales. That gives you
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the profitability (sales - costs) of different departments.
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This analytic representation by department is generally used by trading
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companies and industries.
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A variantion of this, is not to break it down by sales and marketing
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departments, but to assign each cost to its corresponding product range.
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This will give you an analysis of the profitability of each product
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range.
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Choosing one over the other depends on how you look at your marketing
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effort. Is it a global cost allocated in some general way, or is each
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product range responsible for its own marketing costs?
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Case 2: Law Firm: costs of human resources?
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-------------------------------------------
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Law firms generally adopt management by case, where each case represents
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a current client file. All of the expenses and products are then
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attached to a given file/analytic account.
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A principal preoccupation of law firms is the invoicing of hours worked,
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and the profitability by case and by employee.
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Mechanisms used for encoding the hours worked will be covered in detail
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in timesheet documentation. Like most system processes, hours worked are
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integrated into the analytic accounting. In the employee form, specify
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the cost of the employee. The hourly charge is a function of the
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employee's cost.
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So a law firm will opt for an analytic representation which reflects the
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management of the time that employees work on the different customer
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cases.
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Billing for the different cases is a bit unusual. The cases do not match
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any entry in the general account nor do they come from purchase or sales
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invoices. They are represented by the various analytic operations and do
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not have exact counterparts in the general accounts. They are calculated
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on the basis of the hourly cost per employee.
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At the end of the month when you pay salaries and benefits, you
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integrate them into the general accounts but not in the analytic
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accounts, because they have already been accounted for in billing each
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account. A report that relates data from the analytic and general
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accounts then lets you compare the totals, so you can readjust your
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estimates of hourly cost per employee depending on the time actually
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worked.
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The following table shows an example of different analytic entries that
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you can find for your analytic account:
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+--------------------------------+------------------+--------------+----+----------------------------+-------------+--------------+
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| **Title** | **Account** | **Amount** | | **General Account** | **Debit** | **Credit** |
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+================================+==================+==============+====+============================+=============+==============+
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| Study the file (1 h) | Case 1.1 | -15 | | | | |
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+--------------------------------+------------------+--------------+----+----------------------------+-------------+--------------+
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| Search for information (3 h) | Case 1.1 | -45 | | | | |
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+--------------------------------+------------------+--------------+----+----------------------------+-------------+--------------+
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| Consultation (4 h) | Case 2.1 | -60 | | | | |
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+--------------------------------+------------------+--------------+----+----------------------------+-------------+--------------+
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| Service charges | Case 1.1 | 280 | | 705 – Billing services | | 280 |
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+--------------------------------+------------------+--------------+----+----------------------------+-------------+--------------+
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| Stationery purchase | Administrative | -42 | | 601 – Furniture purchase | 42 | |
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+--------------------------------+------------------+--------------+----+----------------------------+-------------+--------------+
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| Fuel Cost -Client trip | Case 1.1 | -35 | | 613 – Transports | 35 | |
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+--------------------------------+------------------+--------------+----+----------------------------+-------------+--------------+
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| Staff salaries | | | | 6201 – Salaries | | 3 000 |
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+--------------------------------+------------------+--------------+----+----------------------------+-------------+--------------+
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Such a structure allows you to make a detailed study of the
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profitability of various transactions.
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For more details about profitablity, please read the following document:
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:doc:`timesheets`
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But analytical accounting is not limited to a simple analysis of the
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profitability of different customer. The same data can be used for
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automatic recharging of the services to the customer at the end of the
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month. To invoice customers, just link the analytic account to a sale
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order and sell products that manage timesheet or expenses .
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Case 3: IT Services Company: performance analysis
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-------------------------------------------------
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Most IT service companies face the following problems:
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- project planning,
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- invoicing, profitability and financial follow-up of projects,
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- managing support contracts.
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To deal with these problems, you would use an analytic chart of accounts
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structured by project and by sale order.
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The management of services, expenditures and sales is similar to that
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presented above for lawyers. Invoicing and the study of profitability
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are also similar.
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But now look at support contracts. These contracts are usually limited
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to a prepaid number of hours. Each service posted in the analytic
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accounts shows the remaining hours of support. To manage support
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contracts, you would create a product configured to invoice on order and
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link the sale order to an analytic account
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In Odoo, each analytic line lists the number of units sold or used, as
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well as what you would usually find there – the amount in currency units
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(USD or GBP, or whatever other choice you make). So you can sum the
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quantities sold and used on each sale order to determine whether any
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hours of the support contract remain.
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Conclusion
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----------
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Analytic accounting helps you to analyse costs and revenues whatever the
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use case. You can sell or purchase services, track time or analyse the
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production performance.
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Analytic accounting is flexible and easy to use through all Odoo
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applications (sales, purchase, timesheet, production, invoice, …).
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