[FIX] stock_landed_costs: defer AML creation

In order to improve the speed of landed cost validation, we defer the
creation of AML at the very end of the process. This way, we don't
suffer from various performance issues caused by:
- cache invalidation (use of `with_context`)
- recomputations

opw-1824661

addons/stock_landed_costs/models/stock_landed_cost.py

@@ -85,11 +85,13 @@ class LandedCost(models.Model):
             raise UserError(_('Cost and adjustments lines do not match. You should maybe recompute the landed costs.'))
 
         for cost in self:
-            move = self.env['account.move'].create({
+            move = self.env['account.move']
+            move_vals = {
                 'journal_id': cost.account_journal_id.id,
                 'date': cost.date,
-                'ref': cost.name
-            })
+                'ref': cost.name,
+                'line_ids': [],
+            }
             for line in cost.valuation_adjustment_lines.filtered(lambda line: line.move_id):
                 per_unit = line.final_cost / line.quantity
                 diff = per_unit - line.former_cost_per_unit
@@ -134,8 +136,9 @@ class LandedCost(models.Model):
                 for quant in line.move_id.quant_ids:
                     if quant.location_id.usage != 'internal':
                         qty_out += quant.qty
-                line._create_accounting_entries(move, qty_out)
-            move.assert_balanced()
+                move_vals['line_ids'] += line._create_accounting_entries(move, qty_out)
+
+            move = move.create(move_vals)
             cost.write({'state': 'done', 'account_move_id': move.id})
             move.post()
         return True
@@ -336,11 +339,10 @@ class AdjustmentLines(models.Model):
         Generate the account.move.line values to track the landed cost.
         Afterwards, for the goods that are already out of stock, we should create the out moves
         """
-        AccountMoveLine = self.env['account.move.line'].with_context(check_move_validity=False, recompute=False)
+        AccountMoveLine = []
 
         base_line = {
             'name': self.name,
-            'move_id': move.id,
             'product_id': self.product_id.id,
             'quantity': self.quantity,
         }
@@ -354,8 +356,8 @@ class AdjustmentLines(models.Model):
             # negative cost, reverse the entry
             debit_line['credit'] = -diff
             credit_line['debit'] = -diff
-        AccountMoveLine.create(debit_line)
-        AccountMoveLine.create(credit_line)
+        AccountMoveLine.append([0, 0, debit_line])
+        AccountMoveLine.append([0, 0, credit_line])
 
         # Create account move lines for quants already out of stock
         if qty_out > 0:
@@ -375,8 +377,8 @@ class AdjustmentLines(models.Model):
                 # negative cost, reverse the entry
                 debit_line['credit'] = -diff
                 credit_line['debit'] = -diff
-            AccountMoveLine.create(debit_line)
-            AccountMoveLine.create(credit_line)
+            AccountMoveLine.append([0, 0, debit_line])
+            AccountMoveLine.append([0, 0, credit_line])
 
             # TDE FIXME: oh dear
             if self.env.user.company_id.anglo_saxon_accounting:
@@ -396,7 +398,7 @@ class AdjustmentLines(models.Model):
                     # negative cost, reverse the entry
                     debit_line['credit'] = -diff
                     credit_line['debit'] = -diff
-                AccountMoveLine.create(debit_line)
-                AccountMoveLine.create(credit_line)
+                AccountMoveLine.append([0, 0, debit_line])
+                AccountMoveLine.append([0, 0, credit_line])
 
-        return True
+        return AccountMoveLine