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Overview

BOM.BOM_RESOURCES is the master definition table for resources, overheads, material cost codes, and material overheads within Oracle E-Business Suite Release 12.1.1 and 12.2.2. Records in this table represent the billable and absorbing cost entities that drive standard and actual cost rollups, work-in-process (WIP) transactions, capacity planning, and activity-based costing across the BOM, CST, WIP, and PA modules.

Each row defines a single resource or overhead for a specific organization, together with its cost element, basis type, default activity, absorption account, and rate variance account. Because a resource may be defined independently per organization and cost code type, the table supports multi-org and multi-currency costing configurations. In heuristic Data Vault terms, the mined foreign key topology classifies this object as a hub: it holds the unique RESOURCE_ID business entity around which numerous dependent cost and transaction records (links and satellites) are organized. The physical schema documents 57 columns and two unique indexes.

Key Information Stored

The surrogate primary key is RESOURCE_ID, enforced by BOM_RESOURCES_PK. Two unique business-key candidates are documented: BOM_RESOURCES_U1 (ORGANIZATION_ID, RESOURCE_CODE, COST_CODE_TYPE) and BOM_RESOURCES_U2 (RESOURCE_ID). The most significant columns include:

• RESOURCE_ID — surrogate primary key; the value propagated to every dependent transaction table.
• RESOURCE_CODE — the user-visible resource identifier, unique within an organization and cost code type.
• ORGANIZATION_ID — the inventory organization owning this resource; foreign key to MTL_PARAMETERS.
• COST_CODE_TYPE — distinguishes resources, overheads, material cost codes, and material overheads.
• COST_ELEMENT_ID — the cost element (Material, Material Overhead, Resource, Overhead, Outside Processing) to which the resource is charged; foreign key to CST_COST_ELEMENTS.
• DEFAULT_ACTIVITY_ID — the default activity used for rate calculation; foreign key to CST_ACTIVITIES.
• ABSORPTION_ACCOUNT and RATE_VARIANCE_ACCOUNT — general ledger accounts for cost absorption and variance posting; both foreign keys to GL_CODE_COMBINATIONS.
• RESOURCE_TYPE and AUTOCHARGE_TYPE — classify the resource and define whether it charges manually, automatically, or by WIP move.
• STANDARD_RATE_FLAG and DEFAULT_BASIS_TYPE — govern standard rate sourcing and the default overhead basis.
• UNIT_OF_MEASURE, PURCHASE_ITEM_ID, and EXPENDITURE_TYPE — link the resource to purchasing items and Oracle Projects expenditure classification.
• DISABLE_DATE and ALLOW_COSTS_FLAG — control the active lifespan and cost accumulation of the resource.
• COMPETENCE_ID, RATING_LEVEL_ID, and QUALIFICATION_TYPE_ID — reference Oracle HR competencies and rating levels used in skills-based scheduling.
• BATCHABLE, MAX_BATCH_CAPACITY, MIN_BATCH_CAPACITY, and BATCHING_PENALTY — support batch-capacity resource modeling.

Common Use Cases and Queries

Typical query patterns resolve resources for a given organization, join overheads to their basis resources, and reconcile WIP or standard cost detail back to the resource master. Representative SQL includes:

• Listing all active resources in an organization: SELECT resource_code, description FROM bom_resources WHERE organization_id = :org AND disable_date IS NULL;
• Joining cost detail to resource names: SELECT c.resource_id, r.resource_code, c.resource_rate FROM cst_item_cost_details c JOIN bom_resources r ON r.resource_id = c.resource_id;
• Identifying overhead costs and their basis: SELECT resource_code, default_basis_type, absorption_account FROM bom_resources WHERE cost_code_type = 'OVERHEAD';
• Reporting standard rates by cost element: join to CST_RESOURCE_COSTS on RESOURCE_ID.
• Auditing resource disablement and re-enablement windows using DISABLE_DATE and the WHO columns.

Related Objects

The FK topology confirms BOM_RESOURCES as a central hub. The most significant related objects are:

• MTL_PARAMETERS — joined on ORGANIZATION_ID; also references DEFAULT_MATERIAL_COST_ID back to this table.
• CST_COST_ELEMENTS and CST_ACTIVITIES — joined on COST_ELEMENT_ID and DEFAULT_ACTIVITY_ID.
• GL_CODE_COMBINATIONS — joined on ABSORPTION_ACCOUNT and RATE_VARIANCE_ACCOUNT.
• BOM_DEPARTMENT_RESOURCES and BOM_RESOURCE_SETUPS — reference RESOURCE_ID to assign resources to departments and define rate setup.
• WIP_OPERATION_RESOURCES, WIP_TRANSACTIONS, and WIP_TRANSACTION_ACCOUNTS — capture resource charges and accounting entries in WIP.
• CST_RESOURCE_COSTS, CST_RESOURCE_OVERHEADS, and CST_ITEM_COST_DETAILS — hold rates and costed detail per resource.
• PA_RESOURCE_ASSIGNMENTS and PA_RESOURCE_LIST_MEMBERS — link BOM resources to Oracle Projects resource lists via BOM_RESOURCE_ID.
• AHL_OPERATION_RESOURCES and AHL_RESOURCE_MAPPINGS — connect resources to OTM/telecom asset operations.