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The CST_RECONCILIATION_SUMMARY table in Oracle E-Business Suite (EBS) 12.1.1 or 12.2.2 is a critical repository for cost accounting reconciliation data. It serves as a summary-level table that stores reconciled cost information between inventory valuation and general ledger (GL) accounts, ensuring financial accuracy and compliance. This table is primarily utilized by the Cost Management module to validate that inventory transactions align with corresponding GL entries, supporting period-end closing processes and audit requirements.

Purpose and Functionality

The CST_RECONCILIATION_SUMMARY table captures summarized reconciliation data generated during cost accounting processes. It acts as an intermediary between transactional data (e.g., MTL_TRANSACTIONS, CST_TRANSACTIONS) and GL balances, enabling organizations to:
  • Verify inventory valuation matches GL account balances.
  • Identify discrepancies between subledger (inventory) and GL postings.
  • Support period-end reconciliation reports.
  • Facilitate audit trails for cost accounting compliance.

Key Columns and Structure

The table's structure includes columns that categorize reconciliation data by accounting period, organization, cost element, and reconciliation type. Notable columns include:
  • PERIOD_ID: Links to GL_PERIODS to identify the accounting period.
  • ORGANIZATION_ID: References ORG_ORGANIZATION_DEFINITIONS for inventory org.
  • COST_TYPE_ID: Associates with CST_COST_TYPES for cost method.
  • RECONCILIATION_TYPE: Classifies reconciliation (e.g., "INV_TO_GL", "WIP_TO_GL").
  • ACTUAL_VALUE/GL_VALUE: Stores inventory and GL balances for comparison.
  • VARIANCE_AMOUNT: Calculates differences between actual and GL values.

Integration with Other Modules

The table integrates with:
  • Inventory (INV): Sources transactional data from MTL_MATERIAL_TRANSACTIONS.
  • Work in Process (WIP): Tracks WIP valuation via WIP_TRANSACTIONS.
  • General Ledger (GL): Compares with GL_BALANCES for reconciliation.
  • Cost Management (CST): Uses CST_PAC_RECONCILIATION for periodic average costing.

Reconciliation Process Flow

  1. Data Aggregation: Inventory and WIP transactions are summarized by cost element and period.
  2. GL Comparison: Summarized values are matched against GL account balances.
  3. Variance Analysis: Discrepancies are flagged in VARIANCE_AMOUNT.
  4. Reporting: Reconciliation reports (e.g., "Inventory to GL Reconciliation") leverage this table.

Technical Considerations

  • Indexing: Key columns like PERIOD_ID and ORGANIZATION_ID are indexed for performance.
  • Partitioning: In large implementations, the table may be partitioned by period.
  • Purge Policies: Data is typically retained for audit but may be archived post-closure.

Customization and Extensions

Organizations may extend the table's functionality via:
  • Custom PL/SQL scripts to automate variance resolution.
  • BI Publisher reports for enhanced reconciliation analytics.
  • Triggers to log reconciliation history for compliance.

Conclusion

The CST_RECONCILIATION_SUMMARY table is a cornerstone of Oracle EBS Cost Management, ensuring financial integrity between inventory and GL systems. Its design supports rigorous reconciliation workflows, auditability, and compliance, making it indispensable for organizations leveraging Oracle EBS 12.1.1 or 12.2.2 for cost accounting.