Inventory Offset/Clearing account

Hello everyone. After the recent implementation of Order and Inventory tracking (currently limited to qty) it makes sense to include the cost element in it too.
According to my understanding, the way current setup is that when order no is selected on Invoice, qty on Hand is reduced/increased by DNs/GRNs, if not then it directly affect qty. So same could be done for cost of invenotry too. When Order is selected on Invoice then DNs/GRNs should affect inventory value, if not then Invoice will affect invenotry value. And there is no need for manually including cost in DNs/GRNs it could be fetched from Purchase/Sales Orders.
A seperate account (Quickbooks call it Inventory offset, ERPNEXT call it Goods received not invoiced) will be credited/debited with depends on the scenario whether inventory is received or delivered. and later invoice will clear that account. This could be done on both sides Purhcase and Sales.
Problems it could solve

  1. Production order when the supplier issue invoice at the end of the month or even late than that. So this way cost of all the inventory on hand will be known so production order can be completed without receiving the Invoice.
  2. Those who purchase goods from foreign countries which sometime take months. You are invocied for those goods but is not equal to landed cost of the invenotry which further includes duty taxes etc, so it dilutes the unit cost and again not showing true picture of P&L and BS. For those who suggest to create purchase invoice only when you receive the invenotry. It works ok when you have only one order but make statements a mess when there are many orders and when it comes in a closing period.
    This has also been discussed previously but i dont think it got enough attention. This feature also exists in other accounting packages. It gives a true picture of a firm’s financials.
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I also face the same of purchasing machines from seller and I handled the shipping and custom cost, sometime it took 3 months to receive the machines.