"stock.moves are created way before they are processed (and the cost price can 
change)"
Yes, but cost price is not an element of stock, is an element of accounting 
(cost) and stock.moves generate accounting moves when is processed (at 
stock.move.action_done as you know). In V5 and also in V6 we had to put 
price_unit in all stock moves for a good hystorical preview of stock moves 
values. Otherwise, sum of the values from accounting will be different from 
stock move values if standard price from product is changed in time. Catching 
errors generated by transfers values from stock moves to  accounting is a 
nightmare without price_unit in stock.moves.
Thanks

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https://bugs.launchpad.net/bugs/779145

Title:
  [stock] store price_unit for all stock moves, and use it for
  suggesting return picking values

Status in OpenERP Addons (modules):
  Fix Committed

Bug description:
  In OpenERP 6.0 stock.move has a price_unit field for storing the unit
  cost price of the products, but this field only has a value for
  incoming pickings on products with average price (because it is used
  by the picking wizard in that case).

  We should change the stock module to make sure the unit price is always 
written in that field, also in the other cases (we must also preserve the 
current behavior for
  incoming pickings, which means we should store the value that was set by the 
user in the picking wizard, not always the current average price.).

  Finally, we should use this price_unit column to suggest a cost price when 
doing a return picking. We should suggest the price_unit value of the stock 
moves we are
  returning, instead of suggesting the current product price, as previously 
discussed in bug 613286. The tooltip should also be updated, etc.

  ======= (original description below) =======

  to be able to calculate the stock value for every point in time for avg price 
and real time
  obviously for accounting purpose real time we must have
  account_balance == stock values
  and must be able to proove it

  if (pick.type != 'in') and (move.product_id.cost_method == 'average'):

  if all stock moves have the price_unit field  set:
  qty * price_unit= move_value
  and sum(+/- move_value)
  enables to calculated  the total stock value per product in every point of 
time matching the account balance

  a little step further will be to calculated the average price per
  stock_location and lot

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