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Overview
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Overview

The IC_COST_CLS table is a core reference table within the Process Manufacturing Inventory (GMI) module of Oracle E-Business Suite (EBS). It serves as the master repository for defining and storing item costing classes. A costing class is a critical attribute that groups items with similar costing characteristics, enabling the system to apply consistent cost accounting rules, overhead calculations, and valuation methods. This table is foundational for the cost management processes in a process manufacturing environment, where precise cost tracking of materials, by-products, and co-products is essential. Its role is to provide a validated list of costing classes that can be assigned to items in the IC_ITEM_MST table and referenced by various costing and warehouse efficiency components.

Key Information Stored

Based on the provided metadata, the primary data element stored in this table is the costing class identifier. The table's structure, while not fully detailed in the excerpt, centers on the column ITEMCOST_CLASS, which is the table's primary key (PK: IC_COST_CLS_PK). This column holds the unique code representing a specific costing class. The existence of a foreign key relationship with the IC_TEXT_HDR table on a TEXT_CODE column suggests that IC_COST_CLS likely stores a descriptive text code, allowing for multilingual or detailed descriptions of the costing class to be maintained separately in the text header table. This design separates transactional data from translatable descriptive content.

Common Use Cases and Queries

A primary use case is the validation and assignment of costing classes during item master (IC_ITEM_MST) creation or maintenance. The system ensures that any costing class assigned to an item exists in this reference table. Common queries involve listing all valid costing classes for use in LOVs (Lists of Values) within forms or for reporting purposes. For example, a simple query to retrieve all costing classes would be: SELECT ITEMCOST_CLASS FROM IC_COST_CLS ORDER BY 1;. Another critical use case is in cost rollup and burden calculation processes, where the GMF_BURDEN_PERCENTAGES table uses the costing class to determine applicable overhead rates. Analysts may run queries to identify which items belong to a specific costing class for cost analysis: SELECT i.item_no, i.item_desc FROM ic_item_mst i WHERE i.itemcost_class = '&COST_CLASS';.

Related Objects

The IC_COST_CLS table has relationships with several key tables, as indicated by its foreign key constraints. The most direct relationship is with the item master table, IC_ITEM_MST, where the ITEMCOST_CLASS column is a foreign key referencing IC_COST_CLS. It is also referenced by costing and manufacturing tables including CM_CMPT_MTL, CM_WHSE_EFF, CM_WHSE_SRC, and GMF_BURDEN_PERCENTAGES, highlighting its integral role in component material costing, warehouse efficiency, source assignment, and burden overhead calculations. Furthermore, its link to IC_TEXT_HDR allows for the management of descriptive text associated with each costing class code.