Analytic Accounting

Analytic accounting is a management-accounting approach that assigns costs and revenues to the activities that generate them, such as projects, departments or business units. It helps explain where money is earned or spent, beyond the categories used in the general ledger.

A general-ledger account describes the type of income or expense. An analytic dimension describes the business activity it belongs to. The same expense category can therefore be analysed across several projects without creating a separate ledger account for each one.

In Odoo, analytic accounts collect costs and revenues for management reporting. Analytic plans organise those accounts into dimensions, such as Projects or Departments. An analytic distribution allocates an accounting line across one or more analytic accounts.

Odoo 19 lets a plan be optional, mandatory or unavailable, with applicability conditions. Analytic distribution models can apply allocation rules automatically. These features support profitability analysis without replacing the chart of accounts.