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SK Management P&L (MIS Builder)

A management profit-and-loss statement on the Slovak chart of accounts, delivered as an editable MIS Builder template for Odoo Community.

Version19.0.1.1.0
EditionCommunity and Enterprise
LicenceAGPL-3
Requiresl10n_sk, mis_builder

What it is for

Odoo Enterprise has its own management reports; Community has none. This module gives a Community database a manažérska výsledovka (management P&L) for companies keeping their books on Odoo's Slovak chart of accounts. It is a template for the OCA engine mis_builder, so periods, comparisons, budgets, PDF and XLSX export all come from that engine, and the template itself can be changed by your controller.

It is a management view, not the statutory Výkaz ziskov a strát. The statutory statements filed with the účtovná závierka are produced by l10n_sk_fs. The groupings here are chosen for readability and do not follow the rows of the official form, so do not try to reconcile the two line by line.

What the report shows

The template is called Manažérska výsledovka (SK). It reads accounts of classes 5 and 6 by their code prefix, so it needs no account tags:

Line Accounts Sign
Tržby za tovar 604 revenue
Tržby za vlastné výrobky a služby 601, 602, 606, 607 revenue
Ostatné výnosy z hospodárskej činnosti 61, 62, 64, 65 revenue
Výnosy spolu sum of the three above
Predaný tovar 504 cost
Predané nehnuteľnosti na predaj 507 cost
Spotreba materiálu a energie 501, 502, 503, 505 cost
Služby 51 cost
Osobné náklady 52 cost
Dane a poplatky 53 cost
Odpisy dlhodobého majetku 551 cost
(pomocný riadok) trieda 54 a 55 vrátane odpisov 54, 55 cost
Ostatné náklady na hospodársku činnosť 54 and 55 less 551 cost
Náklady spolu sum of the cost lines (the helper line is not counted)
Prevádzkový výsledok hospodárenia Výnosy spolu − Náklady spolu
Finančné výnosy 66 revenue
Finančné náklady 56 cost
Výsledok hospodárenia pred zdanením operating result + financial revenue − financial costs
Daň z príjmov 591, 592, 595 cost
Prevod podielov na výsledku hospodárenia spoločníkom 596 cost
Výsledok hospodárenia po zdanení result before tax − income tax − transfer of profit shares

Every figure is the movement in the period (the balance of the period, not a cumulative balance). Revenue is turned round so that it reads as a positive number, as do costs, and the subtotals add up the way a reader expects. Lines in 61 (changes in own inventories) are revenue when they are credit; a decrease in inventory makes that part of Ostatné výnosy negative.

The helper line (pomocný riadok) trieda 54 a 55 vrátane odpisov exists only so that depreciation is not counted twice: 551 lies inside class 55. Its style (SK — pomocný (skrytý)) hides it from the report.

Running it

  1. Install the module. It needs the Slovak chart of accounts and mis_builder.
  2. Open Účtovníctvo → Výkazy → MIS Reporting → MIS Reports (the MIS Builder menus are in English) and click New.
  3. Choose the template Manažérska výsledovka (SK) and the company.
  4. Either pick a single period, or tick Comparison Mode and add columns on the Columns tab — for example each month of the year, or this year against last year.
  5. Click Preview, Print (PDF) or Export (XLSX). Each figure can be opened to the journal items behind it.

By default only posted entries are counted (Target Moves: All Posted Entries).

Adjusting the template

The template is at Účtovníctvo → Konfigurácia → MIS Reporting → MIS Report Templates. Which accounts belong to which group is a management choice, and it is meant to be agreed with your accountant — especially what goes into Ostatné náklady rather than an operating group. Change the expressions there.

The template and its styles are loaded only once: your changes survive module updates. A correction published in a later version of this module is applied on update only to a line you have not changed.

One trap when adding lines: a line's technical name must not begin with an accounting-expression prefix such as bal, balp, crd or deb. MIS Builder rewrites those tokens as text, and every expression that refers to such a line then shows #ERR. That is why the helper line is named trieda_54_55.

Limitations