Search Results cm_mthd_mst




Overview
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Overview

The CM_MTHD_MST table is a core master data table within the GMF (Process Manufacturing Financials) module of Oracle E-Business Suite (EBS) 12.1.1 and 12.2.2. It serves as the central repository for defining and storing all item cost methods used in the Process Manufacturing cost accounting system. A cost method is a user-defined rule set that determines how costs are calculated, accumulated, and reported for both raw materials and finished products. The table is particularly critical for configuring Actual Costing methods, where it specifies the calculation types for material and product costs, enabling precise inventory valuation and cost of goods sold (COGS) accounting in a process manufacturing environment.

Key Information Stored

The primary data stored in CM_MTHD_MST revolves around the unique identification and configuration of each cost method. The table's primary key is the COST_MTHD_CODE column, which holds the unique identifier for each cost method definition. Based on its relationships, other significant columns likely include fields to define the cost calculation type (e.g., standard, average, FIFO, LIFO), indicators for raw material and product cost processing, and status flags. The table also references the CM_TEXT_HDR table via a TEXT_CODE foreign key, which associates descriptive, translatable text with the cost method for user interfaces and reports.

Common Use Cases and Queries

This table is fundamental to cost setup and inquiry processes. Common operational use cases include the initial configuration of the cost accounting system, where financial controllers define all permitted cost methods. It is also heavily referenced during transaction processing (like production completions and inventory issues) to determine the correct cost rules to apply. A typical reporting query would join CM_MTHD_MST with its text table to list all active cost methods. For troubleshooting, one might query which cost methods are linked to specific cost calendars or burden definitions.

  • Listing all defined cost methods with descriptions: 
    SELECT m.cost_mthd_code, t.text
        FROM gmf.cm_mthd_mst m, gmf.cm_text_hdr t
        WHERE m.text_code = t.text_code(+);
  • Finding tables referencing a specific cost method (e.g., 'ACTUAL'): 
    SELECT cost_mthd_code FROM gmf.cm_acst_led WHERE cost_mthd_code = 'ACTUAL';

Related Objects

As evidenced by its extensive foreign key relationships, CM_MTHD_MST is a pivotal hub in the GMF schema. Its primary key (COST_MTHD_CODE) is referenced by numerous transactional and control tables, including cost ledgers (CM_ACST_LED), adjustment details (CM_ADJS_DTL), burden details (CM_BRDN_DTL), cost calendars (CM_CLDR_HDR), component details (CM_CMPT_DTL), and cost update controls (CM_CUPD_CTL). It also integrates with the General Ledger module via the GL_ITEM_CST and GL_PLCY_MST tables, where cost methods are tied to item costs and revenue recognition policies. This wide integration underscores its role as a master control point for the entire cost accounting flow.