Search Results item_make_cost




Overview
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Overview

CST_PAC_ITEM_COSTS_V is a seeded Oracle E-Business Suite view owned by the APPS schema and registered under the BOM (Bills of Material) product family. Its documented purpose is to summarize the cost elemental values held in CST_PAC_ITEM_COST_DETAILS, aggregating item cost components by cost layer so that downstream reporting, costing analysis, and integration programs can consume a single consolidated row per layer rather than the granular detail rows. In the ETRM 12.2.2 metadata the object is reported with a status of VALID, confirming it is a supported, functioning database object in the EBS 12.1.1 and 12.2.2 releases.

The view is closely tied to the PAC (Periodic Average Cost) costing method, where cost is accumulated and reported by cost layer. Because the view performs the elemental summarization, it is commonly referenced where a flattened, analytical representation of item cost is required without writing repeated grouping logic against the detail table.

Underlying Base Objects

The view is defined exclusively over a single referenced base object: CST_PAC_ITEM_COST_DETAILS, accessed through a SYNONYM. The view text groups the detail rows by COST_LAYER_ID and applies SUM(DECODE(...)) expressions to pivot cost elements and level types into named columns. Two structural attributes of the detail data drive this logic:

  • COST_ELEMENT_ID — numeric identifier for the five seeded elements: 1 Material, 2 Material Overhead, 3 Resource, 4 Outside Processing, and 5 Overhead.
  • LEVEL_TYPE — distinguishes this-level (value 1) from prior/accumulated level (value 2) cost contributions.

All aggregation collapses the detail rows down to one output row per COST_LAYER_ID, making the view a derived, layer-keyed summary rather than a base transaction source.

Key Columns

The view exposes twenty-three columns. COST_LAYER_ID is the grouping key and the primary join attribute back to cost layer records; this is the column most relevant to the user's search term. The remaining columns fall into distinct families:

Common Use Cases and Queries

Typical uses include PAC cost layer analysis, material versus overhead breakdown, buy versus make cost comparison, and burden reporting. Because the view is keyed by COST_LAYER_ID, it is often joined to CST_COST_LAYERS or related costing tables.

  • Retrieve all summarized costs for a specific layer:
    SELECT * FROM cst_pac_item_costs_v WHERE cost_layer_id = :p_layer_id;
  • Compare material and overhead totals across layers:
    SELECT cost_layer_id, material_cost, overhead_cost, resource_cost FROM cst_pac_item_costs_v ORDER BY cost_layer_id;
  • Analyze buy versus make composition:
    SELECT cost_layer_id, item_buy_cost, item_make_cost, item_cost FROM cst_pac_item_costs_v;
  • Examine burden split for a layer:
    SELECT cost_layer_id, unburdened_cost, burden_cost FROM cst_pac_item_costs_v WHERE cost_layer_id = :p_layer_id;

Because the view is a summary layer over detail transactions, queries should filter on COST_LAYER_ID whenever possible to avoid full aggregation scans. The object is read-only in practice and should not be treated as an update target.