diff --git a/addons/mrp_subcontracting_account/models/stock_move.py b/addons/mrp_subcontracting_account/models/stock_move.py
index 2aaa49f795c..d964651b601 100644
--- a/addons/mrp_subcontracting_account/models/stock_move.py
+++ b/addons/mrp_subcontracting_account/models/stock_move.py
@@ -45,3 +45,13 @@ class StockMove(models.Model):
                 'account_id': credit_account_id,
             }
         return rslt
+
+    def _get_dest_account(self, account_data):
+        if self.raw_material_production_id.subcontractor_id:
+            return account_data['production'].id
+        return super()._get_dest_account(account_data)
+
+    def _get_src_account(self, account_data):
+        if self.production_id.subcontractor_id:
+            return account_data['production'].id
+        return super()._get_src_account(account_data)
diff --git a/addons/mrp_subcontracting_account/tests/test_subcontracting_account.py b/addons/mrp_subcontracting_account/tests/test_subcontracting_account.py
index b6c2d48a422..1e5a75864b1 100644
--- a/addons/mrp_subcontracting_account/tests/test_subcontracting_account.py
+++ b/addons/mrp_subcontracting_account/tests/test_subcontracting_account.py
@@ -128,6 +128,91 @@ class TestAccountSubcontractingFlows(TestMrpSubcontractingCommon):
             {'account_id': stock_cop_acc_id,    'product_id': self.comp1.id,       'debit': 10.0,  'credit': 0.0},
         ])
 
+    def test_subcontracting_account_flow_2(self):
+        """Test when set Cost of Production account on production location, subcontracting
+        won't use it.
+        """
+        # 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 = 'fifo'
+        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
+
+        # set Cost of Production account on production location
+        cop_account = self.env['account.account'].create({
+            'name': 'Cost of Production',
+            'code': 'CoP',
+            "account_type": 'expense',
+            'reconcile': False,
+        })
+        self.comp1.property_stock_production.write({
+            'valuation_out_account_id': cop_account.id,
+            'valuation_in_account_id': cop_account.id,
+        })
+
+        # IN 10@10 comp1 10@20 comp2
+        move1 = self.env['stock.move'].create({
+            'name': 'IN 10 units @ 10.00 per unit',
+            'location_id': self.supplier_location.id,
+            'location_dest_id': self.env.company.subcontracting_location_id.id,
+            'product_id': self.comp1.id,
+            'product_uom': self.uom_unit.id,
+            'product_uom_qty': 10.0,
+            'price_unit': 10.0,
+        })
+        move1._action_confirm()
+        move1._action_assign()
+        move1.move_line_ids.qty_done = 10.0
+        move1._action_done()
+        move2 = self.env['stock.move'].create({
+            'name': 'IN 10 units @ 20.00 per unit',
+            'location_id': self.supplier_location.id,
+            'location_dest_id': self.env.company.subcontracting_location_id.id,
+            'product_id': self.comp2.id,
+            'product_uom': self.uom_unit.id,
+            'product_uom_qty': 10.0,
+            'price_unit': 20.0,
+        })
+        move2._action_confirm()
+        move2._action_assign()
+        move2.move_line_ids.qty_done = 10.0
+        move2._action_done()
+
+        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()
+        picking_receipt.move_ids.price_unit = 30.0
+        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)])
+        all_amls_ids += amls.ids
+        self.assertRecordValues(amls, [
+            # Receipt from subcontractor
+            {'account_id': stock_valu_acc_id,   'product_id': self.finished.id,    'debit': 60.0,  'credit': 0.0},
+            {'account_id': stock_in_acc_id,     'product_id': self.finished.id,    'debit': 0.0,   'credit': 30.0},
+            {'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},
+        ])
+
     def test_subcontracting_account_backorder(self):
         """ This test uses tracked (serial and lot) component and tracked (serial) finished product
         The original subcontracting production order will be split into 4 backorders. This test