Search Results cm_cmpt_dtl




Overview
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Overview

The CM_CMPT_DTL table is a core data object within the Process Manufacturing Financials (GMF) module of Oracle E-Business Suite (EBS) versions 12.1.1 and 12.2.2. It serves as the detailed repository for cost component information, which is fundamental to the product costing and cost analysis processes in a process manufacturing environment. This table stores the granular, calculated cost breakdown for items based on specific cost methods, periods, warehouses, and cost component classifications. Its primary role is to provide the detailed cost structure that feeds into inventory valuation, cost of goods sold calculations, and profitability analysis, enabling precise financial control and reporting for manufactured products.

Key Information Stored

The table's structure is defined by a composite primary key and numerous foreign key relationships that contextualize each cost component detail record. The primary identifier is the system-generated CMPNTCOST_ID. The logical key, enforced by a unique constraint (CM_CMPT_DTL_U1), combines several dimensions to uniquely identify a cost component for a specific scenario. This includes the ITEM_ID, WHSE_CODE, CALENDAR_CODE, PERIOD_CODE, and COST_MTHD_CODE, pinpointing the item, location, and accounting period. Crucially, it also includes the COST_CMPNTCLS_ID, which links to the type of cost component (e.g., material, labor, overhead), and the COST_ANALYSIS_CODE, which defines the purpose of the cost calculation (e.g., frozen, pending, simulated). The COST_LEVEL column further categorizes the cost, such as batch-level or resource-level. Other significant columns include foreign keys to related control and transactional data, such as ACPROC_ID for the associated accounting process, ROLLUP_REF_NO for cost rollup activities, and FMEFF_ID for formula and process effectivity.

Common Use Cases and Queries

This table is central to cost inquiry and reconciliation reports. A common use case is analyzing the detailed cost composition of a finished good for a specific period and cost method to understand cost drivers. Another is tracing cost variances between different cost analyses or periods. Typical reporting queries join CM_CMPT_DTL to its master tables to translate IDs into meaningful descriptions. For example:

  • To retrieve the detailed cost breakdown for an item: SELECT ccd.*, mst.cost_cmpntcls_code FROM gmf.cm_cmpt_dtl ccd JOIN gmf.cm_cmpt_mst_b mst ON ccd.cost_cmpntcls_id = mst.cost_cmpntcls_id WHERE ccd.item_id = :p_item_id AND ccd.calendar_code = :p_calendar AND ccd.period_code = :p_period AND ccd.cost_mthd_code = :p_cost_method;
  • To compare frozen and pending costs for variance analysis, queries would filter on different COST_ANALYSIS_CODE values while keeping other key dimensions constant.
  • Data from this table is also essential for period-end closing procedures, where costs are finalized and transferred to the general ledger.

Related Objects

CM_CMPT_DTL is a hub within the GMF costing schema, with extensive relationships to master and transactional tables. Key parent/master tables include CM_CMPT_MST (cost component class), CM_MTHD_MST (costing method), CM_ALYS_MST (cost analysis), IC_ITEM_MST (item master), IC_WHSE_MST (warehouse), and CM_CLDR_DTL (accounting calendar). It is also referenced by critical child/ledger tables that consume its detailed cost data, most notably CM_ACST_LED (actual cost ledger), CM_SCST_LED (standard cost ledger), and CM_BRDN_DTL (burden cost details). This network of relationships underscores its position as the source of validated component costs that propagate to broader financial ledgers and reports.