This is the documentation for older versions of Odoo (formerly OpenERP).

See the new Odoo user documentation.

See the new Odoo technical documentation.


Sitting at the heart of your company's processes, analytic accounts (or cost accounts) are indispensable tools for managing your operations well. Unlike your financial accounts they're for more than accountants - they're for general managers and project managers, too.

You need a common way of referring to each user, service, or document to integrate all your company's processes effectively. Such a common basis is provided by analytic accounts (or management accounts, or cost accounts, as they're also called) in Open ERP.

Analytic accounts are often presented as a foundation for strategic enterprise decisions. But because of all the information they pull together, Open ERP's analytic accounts can be a useful management tool, at the center of most system processes


  • 反映整个管理活动,

  • unlike the general accounts, the structure of the analytic accounts isn't regulated by legal obligations, so each company can adapt it to its needs.


Independence from general accounts

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。

In Open ERP, analytic accounts are linked to general accounts but are treated totally independently. So you can enter various different analytic operations that have no counterpart in the general financial accounts.


Just as in the general accounts, you'll find accounting entries in the different analytic accounts. Each analytic entry can be linked to a general account, or not, as you wish. Conversely, an entry in a general account can be linked to one, several, or no corresponding analytic accounts.

You'll discover many advantages of this independent representation below. For the more impatient, here are some of those advantages:

  • 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,

  • even those companies that don't use Open ERP's general accounts can use the analytic accounts for management.


Who benefits from analytic accounts?

Unlike general accounts, analytic accounts in Open ERP aren't so much an accounting tool for Accounts as a management tool for everyone in the company. (That's why they're also called management accounts.)



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 sale 【销售】及其依赖模块,并没有什么特别的会计科目配置