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Overview
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Overview

The CM_CMPT_MTL table is a core data object within the GMF (Process Manufacturing Financials) module of Oracle E-Business Suite (EBS) releases 12.1.1 and 12.2.2. It serves a critical function in the Actual Cost Process for process manufacturing environments. The table's primary role is to store the specific association between an item (or an item cost class) and its material cost components and material analysis codes. This configuration data directly influences how material costs are calculated, analyzed, and reported, forming a foundational element for accurate product costing and financial analysis in process industries.

Key Information Stored

The table stores configuration records that define cost components at a granular level. Its structure is centered on a unique identifier (CMPTMTL_ID) and key business dimensions. The most significant columns include CMPTMTL_ID (the primary key), CO_CODE (operating unit), and ITEM_ID or ITEMCOST_CLASS, which specify whether the cost component rule applies to a specific inventory item or to a broader cost class. The EFF_START_DATE enables effective-dated rules. Crucially, the table stores MTL_CMPNTCLS_ID, which links to the material cost component master, and MTL_ANALYSIS_CODE, which links to the material analysis code master. These two foreign keys are the core of the table's purpose, defining the "what" (cost component) and the analytical category for the cost.

Common Use Cases and Queries

The primary use case is the execution and inquiry of the Actual Cost Process, where the system references this table to determine which cost components to apply to a given item's material costs during transaction costing. Common reporting and validation queries involve joining to master tables to produce readable lists of cost component assignments. A typical query pattern is:

  • Listing all active cost component assignments for an item within an operating unit, showing the associated analysis code.
  • Identifying items that lack a specific mandatory cost component assignment.
  • Auditing changes to cost component rules over time by querying based on EFF_START_DATE.

For example, a query to retrieve item-specific assignments would join CM_CMPT_MTL to IC_ITEM_MST_B for the item description and to CM_CMPT_MST_B for the component class description.

Related Objects

CM_CMPT_MTL is centrally connected to numerous master and transactional tables via foreign key relationships, as documented in the ETRM. Key related objects include:

  • IC_ITEM_MST / IC_ITEM_MST_B: Joined on ITEM_ID to resolve the inventory item.
  • IC_COST_CLS: Joined on ITEMCOST_CLASS to resolve the item cost class.
  • SY_ORGN_MST / SY_ORGN_MST_B: Joined on CO_CODE to resolve the operating unit.
  • CM_CMPT_MST / CM_CMPT_MST_B: Joined on MTL_CMPNTCLS_ID to obtain the material cost component details.
  • CM_ALYS_MST: Joined on MTL_ANALYSIS_CODE to obtain the material analysis code details.
  • CM_TEXT_HDR: Joined on TEXT_CODE for descriptive flexfield text.

These relationships ensure referential integrity and are essential for any comprehensive cost analysis or data extraction involving material cost components.