diff --git a/addons/mrp_subcontracting_account/models/stock_move.py b/addons/mrp_subcontracting_account/models/stock_move.py
index d964651b601..744f3f993ca 100644
--- a/addons/mrp_subcontracting_account/models/stock_move.py
+++ b/addons/mrp_subcontracting_account/models/stock_move.py
@@ -19,10 +19,17 @@ class StockMove(models.Model):
             return rslt
         # split the credit line to two, one for component cost, one for subcontracting service cost
         currency = self.company_id.currency_id
-        subcontract_service_cost = currency.round(subcontract_production.extra_cost * qty)
+        if self.product_id.cost_method == 'standard':
+            # In case of standard price, the component cost is the cost of the product
+            # the subcontracting service cost may not represent the real cost of the subcontracting service
+            # the difference should be posted in price difference account in the end
+            component_cost = currency.round(sum(m.price_unit * m.product_uom_qty for m in subcontract_production.move_raw_ids))
+            subcontract_service_cost = credit_value - component_cost
+        else:
+            subcontract_service_cost = currency.round(subcontract_production.extra_cost * qty)
+            component_cost = credit_value - subcontract_service_cost
         if not currency.is_zero(subcontract_service_cost):
             del rslt['credit_line_vals']
-            component_cost = -credit_value + subcontract_service_cost
             service_cost_account = self.product_id.product_tmpl_id.get_product_accounts()['stock_input']
             rslt['subcontract_credit_line_vals'] = {
                 'name': description,
@@ -41,7 +48,7 @@ class StockMove(models.Model):
                 'product_uom_id': self.product_id.uom_id.id,
                 'ref': description,
                 'partner_id': partner_id,
-                'balance': component_cost,
+                'balance': -component_cost,
                 'account_id': credit_account_id,
             }
         return rslt
diff --git a/addons/mrp_subcontracting_account/tests/test_subcontracting_account.py b/addons/mrp_subcontracting_account/tests/test_subcontracting_account.py
index 1e5a75864b1..f6223ac50d2 100644
--- a/addons/mrp_subcontracting_account/tests/test_subcontracting_account.py
+++ b/addons/mrp_subcontracting_account/tests/test_subcontracting_account.py
@@ -336,6 +336,58 @@ class TestAccountSubcontractingFlows(TestMrpSubcontractingCommon):
             {'quantity': 2, 'value': 2 * (10 + 20 + 50)},
         ])
 
+    def test_subcontract_cost_different_when_standard_price(self):
+        """Test when subcontracting with standard price when
+            Final product cost != Components cost + Subcontracting cost
+        When posting the account entries for receiving final product, the
+        subcontracting cost will be adjusted based on the difference of the cost.
+        """
+        # pylint: disable=bad-whitespace
+        self.stock_location = self.env.ref('stock.stock_location_stock')
+        self.customer_location = self.env.ref('stock.stock_location_customers')
+        self.supplier_location = self.env.ref('stock.stock_location_suppliers')
+        self.uom_unit = self.env.ref('uom.product_uom_unit')
+        product_category_all = self.env.ref('product.product_category_all')
+        product_category_all.property_cost_method = 'standard'
+        product_category_all.property_valuation = 'real_time'
+        stock_in_acc_id = product_category_all.property_stock_account_input_categ_id.id
+        stock_valu_acc_id = product_category_all.property_stock_valuation_account_id.id
+        stock_cop_acc_id = product_category_all.property_stock_account_production_cost_id.id
+
+        self.comp1.standard_price = 10
+        self.comp2.standard_price = 20
+        self.finished.standard_price = 40
+
+        all_amls_ids = self.env['account.move.line'].search([]).ids
+
+        picking_form = Form(self.env['stock.picking'])
+        picking_form.picking_type_id = self.env.ref('stock.picking_type_in')
+        picking_form.partner_id = self.subcontractor_partner1
+        with picking_form.move_ids_without_package.new() as move:
+            move.product_id = self.finished
+            move.product_uom_qty = 1
+        picking_receipt = picking_form.save()
+        # subcontracting cost is 15
+        picking_receipt.move_ids.price_unit = 15.0
+        picking_receipt.action_confirm()
+
+        picking_receipt.move_ids.quantity_done = 1.0
+        picking_receipt._action_done()
+
+        amls = self.env['account.move.line'].search([('id', 'not in', all_amls_ids)])
+        self.assertRecordValues(amls, [
+            # Receipt from subcontractor
+            {'account_id': stock_valu_acc_id,   'product_id': self.finished.id,    'debit': 40.0,  'credit': 0.0},
+            {'account_id': stock_in_acc_id,     'product_id': self.finished.id,    'debit': 0.0,   'credit': 10.0},   # adjust according to the difference
+            {'account_id': stock_cop_acc_id,    'product_id': self.finished.id,    'debit': 0.0,   'credit': 30.0},
+            # Delivery com2 to subcontractor
+            {'account_id': stock_valu_acc_id,   'product_id': self.comp2.id,       'debit': 0.0,   'credit': 20.0},
+            {'account_id': stock_cop_acc_id,    'product_id': self.comp2.id,       'debit': 20.0,  'credit': 0.0},
+            # Delivery com2 to subcontractor
+            {'account_id': stock_valu_acc_id,   'product_id': self.comp1.id,       'debit': 0.0,   'credit': 10.0},
+            {'account_id': stock_cop_acc_id,    'product_id': self.comp1.id,       'debit': 10.0,  'credit': 0.0},
+        ])
+
 
 class TestBomPriceSubcontracting(TestBomPriceCommon):