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Overview

CST_ITEM_COST_TYPE_V is a single-organization (SINGLE-ORG) reporting view owned by the APPS schema in Oracle EBS 12.1.1 and 12.2.2. It exposes item cost information for a specific cost type within a specific inventory organization, joining frozen and pending cost rows from CST_ITEM_COSTS to the cost type definitions in CST_COST_TYPES and to descriptive item attributes in MTL_SYSTEM_ITEMS_VL. Because the view is scoped to a single organization and a single cost type per row, it is the canonical source for cost inquiries, costing reports, and integration extracts that require both the numeric cost components and the descriptive context of the item and cost type.

The view is catalogued under the BOM — Bills of Material product family and carries a VALID status in the ETRM repository. It is read-only and intended for query and reporting; it does not support DML because it is defined over multiple base synonyms and views.

Underlying Base Objects

The documented base objects referenced by the view are:

• CST_COST_TYPES (SYNONYM) — aliased twice as CCT and CCT2. CCT supplies the cost type row for the item cost; CCT2 resolves the default cost type of that cost type via DEFAULT_COST_TYPE_ID.
• CST_ITEM_COSTS (SYNONYM) — aliased as CIC, the primary driver of the join, holding the item cost amounts, flags, and the ROWID.
• MTL_SYSTEM_ITEMS_VL (VIEW) — aliased as MSI, supplying concatenated segments, description, primary UOM, asset flag, and rollup flag; restricted to COSTING_ENABLED_FLAG = 'Y'.
• MTL_ITEM_CATEGORIES (SYNONYM) and MTL_DEFAULT_CATEGORY_SETS (SYNONYM) — outer-joined in the category resolution path: MDC.FUNCTIONAL_AREA_ID = 5, with NVL(MIC.CATEGORY_SET_ID, MDC.CATEGORY_SET_ID) matching MDC.CATEGORY_SET_ID.
• MFG_LOOKUPS (VIEW) — aliased as LU1, outer-joined on LOOKUP_CODE = MSI.PLAN to provide the PLAN meaning.

The joins enforce that the cost row's item exists in the same organization, that the item is costing-enabled, and that the cost type is linked to its default cost type.

Key Columns

• ROWID, INVENTORY_ITEM_ID, ORGANIZATION_ID, COST_TYPE_ID — the identifying keys that uniquely tie a cost row to an item, organization, and cost type.
• CONCATENATED_SEGMENTS, PADDED_CONCATENATED_SEGMENTS, DESCRIPTION, PRIMARY_UOM_CODE — item identification and attributes from MTL_SYSTEM_ITEMS_VL.
• CCT.COST_TYPE and CCT.DESCRIPTION — cost type name and description; CCT2.COST_TYPE — the default cost type name.
• ALLOW_UPDATES_FLAG, FROZEN_STANDARD_FLAG, DEFAULT_COST_TYPE_ID — cost type control attributes.
• ITEM_COST, MATERIAL_COST, MATERIAL_OVERHEAD_COST, RESOURCE_COST, OUTSIDE_PROCESSING_COST, OVERHEAD_COST — the numeric cost components.
• INVENTORY_ASSET_FLAG, LOT_SIZE, BASED_ON_ROLLUP_FLAG, SHRINKAGE_RATE, DEFAULTED_FLAG — costing setup and derivation indicators.
• MEANING (from LU1), DEFAULT_INCLUDE_IN_ROLLUP_FLAG, COST_OF_SALES_ACCOUNT, SALES_ACCOUNT — descriptive and accounting context.
• CATEGORY_ID — the resolved item category from the functional-area-5 category set.
• ATTRIBUTE1 through ATTRIBUTE15, ATTRIBUTE_CATEGORY, plus audit columns REQUEST_ID, PROGRAM_APPLICATION_ID, PROGRAM_ID, PROGRAM_UPDATE_DATE, CREATED_BY, CREATION_DATE, LAST_UPDATED_BY, LAST_UPDATE_DATE, LAST_UPDATE_LOGIN.

Common Use Cases and Queries

Typical usage includes cost rollup verification, item cost comparison across cost types within one organization, and feeding cost values into custom reports or downstream systems. Because the view is single-org, queries must always constrain ORGANIZATION_ID.

Example — retrieve standard costs for a given item and organization:

• SELECT inventory_item_id, organization_id, cost_type, item_cost, material_cost, resource_cost, overhead_cost FROM cst_item_cost_type_v WHERE organization_id = :org_id AND inventory_item_id = :item_id AND cost_type = 'STANDARD';

Example — compare frozen versus average cost for costing-enabled items:

• SELECT concatenated_segments, cost_type, item_cost FROM cst_item_cost_type_v WHERE organization_id = :org_id AND cost_type IN ('FROZEN','AVERAGE') ORDER BY concatenated_segments, cost_type;

Example — inventory valuation extract with category and conversion attributes:

• SELECT concatenated_segments, category_id, primary_uom_code, item_cost, inventory_asset_flag FROM cst_item_cost_type_v WHERE organization_id = :org_id AND last_update_date >= :since_date;

Note that the view exposes CST_ITEM_COSTS.ROWID, which supports direct correlation back to the base cost row for any follow-up processing or auditing.