fix: fetch correct expense account for operations in stock entry (backport #54278) (#54281)

Co-authored-by: Mihir Kandoi <kandoimihir@gmail.com>
fix: fetch correct expense account for operations in stock entry (#54278)

Author: mergify[bot]

erpnext/manufacturing/doctype/bom/bom.py

@@ -1585,15 +1585,10 @@ def get_children(parent=None, is_root=False, **filters):
 def add_additional_cost(stock_entry, work_order, job_card=None):
 	# Add non stock items cost in the additional cost
 	stock_entry.additional_costs = []
-	company_account = frappe.db.get_value(
+	expense_account = frappe.get_value(
 		"Company",
 		work_order.company,
-		["default_expense_account", "default_operating_cost_account"],
-		as_dict=1,
-	)
-
-	expense_account = (
-		company_account.default_operating_cost_account or company_account.default_expense_account
+		"default_operating_cost_account",
 	)
 	add_non_stock_items_cost(stock_entry, work_order, expense_account, job_card=job_card)
 	add_operations_cost(stock_entry, work_order, expense_account, job_card=job_card)
@@ -1676,7 +1671,7 @@ def add_operating_cost_component_wise(
 
 			per_unit_cost = flt(actual_cp_operating_cost) / flt(row.completed_qty - work_order.produced_qty)
 
-			if per_unit_cost and expense_account:
+			if per_unit_cost:
 				stock_entry.append(
 					"additional_costs",
 					{