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The CST_REPORT_TYPES table in Oracle E-Business Suite (EBS) 12.1.1 or 12.2.2 is a critical repository for defining and managing cost reporting formats within the Cost Management module. This table serves as a reference for various predefined and custom report types used in cost accounting, inventory valuation, and manufacturing cost analysis. Below is a detailed technical overview of its structure, purpose, and integration within Oracle EBS.

Table Structure and Key Columns

The CST_REPORT_TYPES table contains metadata that defines the characteristics of cost reports. Key columns include:
  • REPORT_TYPE_ID: A unique identifier for each report type, typically a numeric value.
  • REPORT_TYPE: A descriptive name or code representing the report type (e.g., "INV_VALUATION" for inventory valuation reports).
  • DESCRIPTION: A detailed explanation of the report's purpose and content.
  • APPLICATION_ID: References the Oracle application module (e.g., Cost Management) associated with the report.
  • ENABLED_FLAG: A Boolean indicator (Y/N) specifying whether the report type is active.
  • USER_DEFINED_FLAG: Identifies whether the report is predefined by Oracle (N) or custom-created (Y).

Functional Role in Cost Management

The table acts as a backbone for cost-related reporting functionalities, enabling:
  • Standardized Reporting: Predefined report types (e.g., "ITEM_COST_ROLLUP" or "COST_VARIANCE") ensure consistency in cost analysis.
  • Custom Report Configuration: Organizations can extend the table to add user-defined report types tailored to specific business needs.
  • Integration with Concurrent Processing: Report types are often linked to concurrent programs, allowing scheduled or on-demand execution.

Integration with Other Modules

CST_REPORT_TYPES interacts with several EBS modules:
  • Inventory (INV): Supports inventory valuation reports by referencing item costs and quantities.
  • General Ledger (GL): Facilitates cost reconciliation by aligning reported values with GL account balances.
  • Work in Process (WIP): Enables WIP cost analysis and variance reporting.

Technical Considerations

  • Indexing: The REPORT_TYPE_ID column is typically indexed for performance optimization in queries.
  • Data Security: Access to the table is restricted via Oracle's data security mechanisms (e.g., VPD policies).
  • Upgrades: During EBS upgrades, predefined report types may be modified or added, while custom entries require validation.

Example Use Cases

  • Period-End Closing: Running inventory valuation reports (REPORT_TYPE = 'INV_VALUATION') to validate cost adjustments.
  • Cost Rollup Analysis: Using 'ITEM_COST_ROLLUP' to review rolled-up item costs across manufacturing levels.

Conclusion

The CST_REPORT_TYPES table is a foundational component of Oracle EBS Cost Management, providing a structured framework for cost reporting. Its design supports both out-of-the-box functionality and extensibility, ensuring organizations can meet diverse accounting and operational requirements. Proper understanding of this table is essential for configuring, customizing, and troubleshooting cost reports in EBS 12.1.1 or 12.2.2.