Several months ago there was a discussion [1] where it was justified
the link between analytics and accounting. There I agreed with this
need but I have somewhat changed my view on that.

Some background to justify why having analytics linked to accounting
is not the best option for all use cases:

Soon after that discussion we had a requirement for managing budgets
with analytics. A public foundation who manages public and private
funds needed to have a robust system to ensure the money spent on a
given project did not exceed the funds. Analytics (with a budget
management module) are appropriate for that, but one needs to ensure
that purchase orders are treated as committed budget, even if there
has not been any accounting moves.

At the same time, one needs to ensure that the comparison between
accounting profit & loss report and analytics is correct and that can
only happen if analytics have their move in accounting.

Our solution with the unnamed software was to:
- Create analytic moves unlinked from accounting on purchases and sales.
- Ensure that move lines of non profit & loss move lines have NO analytic moves.
- Ensure that ALL move lines of profit & loss move lines DO have
analytic moves and that analytic and accounting amounts match.
- When opening the analytic plan (in the wizard), allow the user to
show only aggregated information of analytic moves that have linked
accounting: this way it is possible to ensure that analytic and
accounting profit & loss match.
- Add a simple way to find out which analytic moves do not have linked
accounting lines with a filter.

Another demand, from another company, has been the creation of
analytic lines when stocks are moved from certain locations and
explicitly without moves on accounting. In this case they treat
several locations (farms and animal feed factories) as independent and
each move from one location to another is considered as an internal
sale in analytic accounting at cost price. As said, in this case,
there's never a related accounting move.

Implementing both use cases on top of Tryton framework now would have
only one issue and it is the fact that the move_line field is required
in analytic_account.line. I'd like to propose to make this required
but only with validate() instead of an SQL constraint.

Comments?

[1] https://groups.google.com/d/topic/tryton/lgnaxA1o8Mo/discussion
--
Albert Cervera i Areny
Tel. 93 553 18 03
@albertnan
www.NaN-tic.com

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