Odoo 19 adds operation costs to the manufacturing order when the BoM has operations linked to work centers with a cost per hour. Without operations, only components are costed.

• In Manufacturing, Configuration, Settings, enable Work Orders so operations and work centers become available.
• Open each work center and enter its cost per hour, which represents machine and overhead cost, and optionally employee costs if you track operators.
• Open the bill of materials, add operations on the Operations tab, choose the work center and set the expected duration.
• Process a manufacturing order and record the real time on the work orders, then review the cost analysis from the order or the manufacturing reports.
• If the product uses standard price, use the compute price from BoM action on the product to update its standard cost including operations.

With average or FIFO costing, the cost of each finished batch will include both materials and operations from the moment the order is done.