Search Results cst_standard_costs




The CST_STANDARD_COSTS table in Oracle E-Business Suite (EBS) 12.1.1 and 12.2.2 is a critical repository for standard cost accounting data, primarily used by the Cost Management module. This table stores detailed information about standard costs assigned to inventory items, enabling organizations to perform cost analysis, variance reporting, and financial planning. Below is a detailed breakdown of its structure, purpose, and functional significance.

1. Purpose and Functional Context

The CST_STANDARD_COSTS table is central to Oracle's standard costing methodology, which is a predefined cost assigned to items based on expected material, labor, and overhead expenses. It serves as a reference for:
  • Cost Rollups: Calculating item costs by aggregating material, resource, overhead, and outside processing costs.
  • Variance Analysis: Comparing standard costs against actual costs to identify discrepancies.
  • Inventory Valuation: Determining the financial value of inventory for reporting and compliance.
This table is populated during cost updates (e.g., via CSTPACCB or manual adjustments) and is referenced by modules like Inventory, Work in Process (WIP), and General Ledger (GL).

2. Key Columns and Data Structure

The table includes columns that capture cost details at the organization, item, and cost element levels. Notable columns include:
  • INVENTORY_ITEM_ID: Links to MTL_SYSTEM_ITEMS_B to identify the item.
  • ORGANIZATION_ID: Associates costs with a specific inventory organization.
  • COST_TYPE_ID: References CST_COST_TYPES to distinguish between frozen, pending, or other cost types.
  • LAST_UPDATE_DATE/LAST_UPDATED_BY: Audit fields tracking modifications.
  • STANDARD_COST: The predefined cost per unit for the item.
  • MATERIAL_COST, RESOURCE_COST, OVERHEAD_COST, OUTSIDE_PROCESSING_COST: Breakdown of cost components.

3. Integration with Other Modules

The table interacts with:
  • Inventory (INV): Provides cost data for inventory valuation and transactions.
  • Work in Process (WIP): Supplies standard costs for job costing and variance calculations.
  • General Ledger (GL): Feeds into accounting entries for cost-related postings.
For example, when a WIP job is completed, the system compares actual costs (from CST_ACTUAL_COSTS) against standard costs in this table to compute variances.

4. Technical Considerations

  • Indexing: Key columns like INVENTORY_ITEM_ID, ORGANIZATION_ID, and COST_TYPE_ID are indexed for performance.
  • Partitioning: In large implementations, the table may be partitioned by ORGANIZATION_ID to optimize queries.
  • Concurrency: Cost updates lock rows to prevent conflicts during rollups or adjustments.

5. Common Use Cases and Reporting

  • Cost Rollup Reports: Summarize standard costs by item or category.
  • Variance Reports: Highlight differences between standard and actual costs.
  • Audit Trails: Track cost changes over time for compliance.

6. Conclusion

The CST_STANDARD_COSTS table is a cornerstone of Oracle EBS Cost Management, enabling precise cost control, financial reporting, and operational efficiency. Its design supports complex costing methodologies while integrating seamlessly with other modules, making it indispensable for manufacturing and distribution environments.