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The CST_STD_COST_ADJ_DEBUG table in Oracle E-Business Suite (EBS) versions 12.1.1 and 12.2.2 serves as a diagnostic and logging mechanism for standard cost adjustment processes within the Cost Management module. This table captures detailed transactional data, error logs, and debugging information generated during cost updates, revaluations, and adjustments, enabling administrators and cost accountants to troubleshoot issues, validate calculations, and ensure data integrity. Below is a detailed breakdown of its purpose, structure, and functional relevance.

Purpose and Functional Context

The CST_STD_COST_ADJ_DEBUG table is primarily used during standard cost updates, where inventory item costs are recalculated due to changes in component costs, overhead rates, or other cost drivers. It logs granular details of each step in the adjustment process, including:
  • Cost Calculation Logic: Records intermediate calculations for material, resource, overhead, and activity costs.
  • Error Tracking: Captures exceptions or validation failures (e.g., negative costs, missing cost components).
  • Transaction Context: Stores references to impacted inventory items, organizations, and cost types.
  • Execution Timestamps: Tracks start/end times for cost adjustment batches.
This data is critical for auditing and reconciling cost updates, especially in multi-org environments where adjustments propagate across hierarchies.

Key Columns and Data Structure

The table's schema typically includes the following columns (specifics may vary by EBS version):
Column Name Data Type Description
DEBUG_ID NUMBER Primary key; unique identifier for each debug entry.
TRANSACTION_ID NUMBER Links to the cost adjustment transaction in CST_STD_COST_ADJUSTMENTS.
ITEM_ID NUMBER References MTL_SYSTEM_ITEMS_B for the adjusted item.
ORGANIZATION_ID NUMBER Identifies the inventory organization.
COST_TYPE_ID NUMBER Associated cost type from CST_COST_TYPES.
DEBUG_MESSAGE VARCHAR2 Detailed log of calculations, errors, or system notes.
CREATION_DATE DATE Timestamp when the debug entry was generated.
PROCESS_PHASE VARCHAR2 Indicates the adjustment phase (e.g., "COST_ROLLUP", "REVALUATION").

Integration with Cost Adjustment Workflows

The table is populated during execution of key processes:
  1. Standard Cost Update: When running the "Update Standard Costs" concurrent program, debug data is written for each item cost recalculated.
  2. Cost Rollup: Logs component cost aggregations for assemblies.
  3. Inventory Revaluation: Tracks adjustments to on-hand inventory values.
Data from this table can be queried via diagnostic scripts or standard Oracle reports like "Cost Adjustment Audit Report."

Administrative Considerations

  • Purge Policies: Debug data can accumulate rapidly; periodic archiving/purging is recommended.
  • Performance Impact: Extensive logging may slow down large cost adjustments; debug levels can be tuned via profile options.
  • Security: Access should be restricted due to sensitive cost data exposure.

Conclusion

The CST_STD_COST_ADJ_DEBUG table is an indispensable tool for validating and troubleshooting standard cost adjustments in Oracle EBS. Its structured logging provides transparency into cost accounting workflows, ensuring accuracy and compliance—particularly critical in manufacturing and distribution environments where cost variances directly impact financial reporting.