diff --git a/addons/mrp_subcontracting_account/models/__init__.py b/addons/mrp_subcontracting_account/models/__init__.py
index aee2f0054db..c65666fb491 100644
--- a/addons/mrp_subcontracting_account/models/__init__.py
+++ b/addons/mrp_subcontracting_account/models/__init__.py
@@ -3,3 +3,4 @@
 
 from . import stock_picking
 from . import product_product
+from . import stock_move
diff --git a/addons/mrp_subcontracting_account/models/stock_move.py b/addons/mrp_subcontracting_account/models/stock_move.py
new file mode 100644
index 00000000000..d57c2c94df8
--- /dev/null
+++ b/addons/mrp_subcontracting_account/models/stock_move.py
@@ -0,0 +1,12 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from odoo import models
+
+
+class StockMove(models.Model):
+    _inherit = 'stock.move'
+
+    def _should_force_price_unit(self):
+        self.ensure_one()
+        return self.is_subcontract or super()._should_force_price_unit()
diff --git a/addons/mrp_subcontracting_account/tests/test_subcontracting_account.py b/addons/mrp_subcontracting_account/tests/test_subcontracting_account.py
index 7a1b38ec87f..60a1da5d0c7 100644
--- a/addons/mrp_subcontracting_account/tests/test_subcontracting_account.py
+++ b/addons/mrp_subcontracting_account/tests/test_subcontracting_account.py
@@ -68,6 +68,26 @@ class TestAccountSubcontractingFlows(TestMrpSubcontractingCommon):
         self.assertEqual(picking_receipt.move_ids.stock_valuation_layer_ids.value, 0)
         self.assertEqual(picking_receipt.move_ids.product_id.value_svl, 60)
 
+        # Do the same without any additionnal cost
+        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 = 0
+
+        picking_receipt.action_confirm()
+        picking_receipt.move_ids.quantity_done = 1.0
+        picking_receipt._action_done()
+
+        mo = picking_receipt._get_subcontract_production()
+        # In this case, since there isn't any additionnal cost, the total cost of the subcontracting
+        # is the sum of the components' costs: 10 + 20 = 30
+        self.assertEqual(mo.move_finished_ids.stock_valuation_layer_ids.value, 30)
+        self.assertEqual(picking_receipt.move_ids.product_id.value_svl, 90)
+
     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
diff --git a/addons/stock_account/models/stock_move.py b/addons/stock_account/models/stock_move.py
index 82eec648948..7ba1144f46c 100644
--- a/addons/stock_account/models/stock_move.py
+++ b/addons/stock_account/models/stock_move.py
@@ -34,6 +34,10 @@ class StockMove(models.Model):
         self.analytic_account_line_id.unlink()
         return super()._action_cancel()
 
+    def _should_force_price_unit(self):
+        self.ensure_one()
+        return False
+
     def _get_price_unit(self):
         """ Returns the unit price to value this stock move """
         self.ensure_one()
@@ -42,7 +46,7 @@ class StockMove(models.Model):
         # If the move is a return, use the original move's price unit.
         if self.origin_returned_move_id and self.origin_returned_move_id.sudo().stock_valuation_layer_ids:
             price_unit = self.origin_returned_move_id.sudo().stock_valuation_layer_ids[-1].unit_cost
-        return not float_is_zero(price_unit, precision) and price_unit or self.product_id.standard_price
+        return price_unit if not float_is_zero(price_unit, precision) or self._should_force_price_unit() else self.product_id.standard_price
 
     @api.model
     def _get_valued_types(self):