diff --git a/addons/mrp_subcontracting_account/models/__init__.py b/addons/mrp_subcontracting_account/models/__init__.py
index c65666fb491..6f59be287bd 100644
--- a/addons/mrp_subcontracting_account/models/__init__.py
+++ b/addons/mrp_subcontracting_account/models/__init__.py
@@ -1,6 +1,7 @@
 # -*- coding: utf-8 -*-
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 
+from . import mrp_production
 from . import stock_picking
 from . import product_product
 from . import stock_move
diff --git a/addons/mrp_subcontracting_account/models/mrp_production.py b/addons/mrp_subcontracting_account/models/mrp_production.py
new file mode 100644
index 00000000000..b80579184fe
--- /dev/null
+++ b/addons/mrp_subcontracting_account/models/mrp_production.py
@@ -0,0 +1,15 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from odoo import models
+
+
+class MrpProduction(models.Model):
+    _inherit = 'mrp.production'
+
+    def _cal_price(self, consumed_moves):
+        finished_move = self.move_finished_ids.filtered(lambda x: x.product_id == self.product_id and x.state not in ('done', 'cancel') and x.quantity_done > 0)
+        # Take the price unit of the reception move
+        if finished_move.move_dest_ids.is_subcontract:
+            self.extra_cost = finished_move.move_dest_ids._get_price_unit()
+        return super()._cal_price(consumed_moves=consumed_moves)
diff --git a/addons/mrp_subcontracting_account/models/stock_picking.py b/addons/mrp_subcontracting_account/models/stock_picking.py
index a225adade3b..6440926412b 100644
--- a/addons/mrp_subcontracting_account/models/stock_picking.py
+++ b/addons/mrp_subcontracting_account/models/stock_picking.py
@@ -17,9 +17,3 @@ class StockPicking(models.Model):
         domain_subcontracting = [('id', 'in', (subcontracted_productions.move_raw_ids | subcontracted_productions.move_finished_ids).stock_valuation_layer_ids.ids)]
         domain = OR([domain, domain_subcontracting])
         return dict(action, domain=domain)
-
-    def _prepare_subcontract_mo_vals(self, subcontract_move, bom):
-        vals = super(StockPicking, self)._prepare_subcontract_mo_vals(subcontract_move, bom)
-        if bom.product_tmpl_id.cost_method in ('fifo', 'average'):
-            vals = dict(vals, extra_cost=subcontract_move._get_price_unit())
-        return vals