Search Results mtl_pac_actual_cost_details




Overview
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Overview

The CST_PAC_ITEM_COSTS table is a core transactional data repository within the Oracle E-Business Suite (EBS) Bills of Material (BOM) product. It is fundamental to the functionality of the Period-Average Costing (PAC) inventory valuation method. The table's primary role is to store the summarized cost and quantity layers for inventory items, segmented by specific accounting periods and cost groups within an organization. This structure enables the system to calculate and maintain accurate period-average costs for items, which is essential for financial reporting, cost analysis, and inventory valuation under the PAC method.

Key Information Stored

The table stores a unique cost layer for each combination of inventory item, cost group, and PAC accounting period. Its primary key is the COST_LAYER_ID, which uniquely identifies each record. According to the provided metadata, critical foreign key relationships define its core structure. The PAC_PERIOD_ID links to the CST_PAC_PERIODS table, anchoring the cost data to a specific closed or open period. The COST_GROUP_ID links to the CST_COST_GROUPS table, defining the organizational cost group context. While the specific column list is not detailed in the excerpt, a typical implementation of this table would include columns for ITEM_ID, ORGANIZATION_ID, total quantity on hand, total inventory value, and the calculated period-average unit cost derived from those amounts.

Common Use Cases and Queries

This table is central to PAC-specific reporting and reconciliation. Common use cases include generating period-end inventory valuation reports, analyzing cost trends over multiple periods, and reconciling the general ledger inventory balances. A fundamental query would join this table to item and period master data to retrieve the period-average cost for specific items. For example, to find the cost layers for an item in a recent period, one might query:

  • SELECT cpic.* FROM bom.cst_pac_item_costs cpic
  • JOIN bom.cst_pac_periods cpp ON cpic.pac_period_id = cpp.pac_period_id
  • WHERE cpic.item_id = :p_item_id AND cpp.period_name = :p_period_name;

Another critical use case is drilling down from the summarized cost layer in this table to the underlying transaction details via its child tables, such as CST_PAC_ITEM_COST_DETAILS.

Related Objects

The ETRM metadata explicitly defines several key relationships. CST_PAC_ITEM_COSTS is a parent table with multiple child tables that store granular details: CST_PAC_ITEM_COST_DETAILS holds detailed cost components (material, overhead, etc.), CST_PAC_QUANTITY_LAYERS stores detailed quantity breakdowns, and MTL_PAC_ACTUAL_COST_DETAILS links to actual cost transactions. As shown, it is also a child table itself, dependent on the master data in CST_PAC_PERIODS and CST_COST_GROUPS. This network of relationships positions CST_PAC_ITEM_COSTS as the central hub for period-average costing data, connecting period definitions and cost group setup to the detailed transactional data.