Search Results cst_pac_item_cost_details




Overview
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Overview

The CST_PAC_ITEM_COST_DETAILS table is a core transactional data store within the Oracle E-Business Suite Bills of Material (BOM) product. Its primary role is to record the detailed, elemental cost composition for inventory items under the Periodic Average Costing (PAC) method. This table operates within the critical intersection of a specific accounting period, organization, and cost group, enabling precise cost tracking and valuation. It serves as the foundational ledger for PAC, where costs are not maintained on a perpetual basis per transaction but are aggregated and averaged at the end of each period. The integrity of period-end closing processes, inventory valuation reports, and cost analysis hinges on the accuracy of the data stored in this table.

Key Information Stored

The table's structure is designed to break down an item's total cost into its constituent elements. The primary key uniquely identifies a cost detail record through the combination of COST_LAYER_ID, COST_ELEMENT_ID, and LEVEL_TYPE. The COST_LAYER_ID is a foreign key to the CST_PAC_ITEM_COSTS table, linking the detail to a specific item cost layer. The COST_ELEMENT_ID, a foreign key to CST_COST_ELEMENTS, identifies the type of cost (e.g., Material, Material Overhead, Resource, Overhead, Outside Processing). The LEVEL_TYPE indicates whether the cost element is incurred at the "Item" level or a lower manufacturing level. Crucially, the table stores the monetary amounts—such as actual, allocated, or total cost—associated with each cost element for that layer, period, and cost group, forming the complete cost picture.

Common Use Cases and Queries

The primary use case is supporting period-end inventory valuation and cost reconciliation. Analysts and accountants query this table to validate costs before closing a period, investigate valuation discrepancies, and generate detailed cost reports. A typical query joins to CST_PAC_ITEM_COSTS for item and period context and to CST_COST_ELEMENTS for descriptive names.

  • Sample Query for Cost Analysis:
    SELECT cpicd.cost_layer_id,
    cce.cost_element,
    cpicd.level_type,
    cpicd.item_cost
    FROM bom.cst_pac_item_cost_details cpicd,
    bom.cst_cost_elements cce
    WHERE cpicd.cost_element_id = cce.cost_element_id
    AND cpicd.cost_layer_id = :p_cost_layer_id
    ORDER BY cce.cost_element;
  • Reporting Use Case: Creating a drill-down report from a period summary to the elemental cost details of specific high-value inventory items.

Related Objects

CST_PAC_ITEM_COST_DETAILS is centrally linked within the PAC costing schema. Its existence is dependent on the parent table, CST_PAC_ITEM_COSTS, which defines the cost layer (via COST_LAYER_ID). It also has a mandatory relationship to the reference table CST_COST_ELEMENTS (via COST_ELEMENT_ID). This table is a key source for various inventory valuation and cost analysis reports within Oracle EBS. While direct APIs for this table are typically part of the underlying costing engine, data is populated and maintained through the standard cost management processes, such as the cost collection and period close programs.