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The PO_COST_DTL table in Oracle E-Business Suite (EBS) 12.1.1 and 12.2.2 is a critical repository for procurement cost-related data, primarily supporting the Purchasing (PO) module. This table stores detailed cost information associated with purchase orders, requisitions, and blanket agreements, enabling organizations to track and analyze procurement expenditures at a granular level. Below is a detailed technical and functional breakdown of this table.

Table Overview

The PO_COST_DTL table is part of the Oracle Purchasing schema and serves as a subsidiary ledger for cost distribution. It captures cost breakdowns tied to purchase order lines, including tax, freight, and other ancillary charges. This table integrates with core modules like General Ledger (GL), Accounts Payable (AP), and Inventory (INV) to ensure accurate financial postings and cost allocation.

Key Columns and Their Significance

  • PO_COST_ID: Primary key, uniquely identifying each cost record.
  • PO_LINE_ID: Foreign key linking to PO_LINES_ALL, associating costs with specific PO lines.
  • PO_HEADER_ID: References PO_HEADERS_ALL, tying costs to the parent PO.
  • COST_TYPE_CODE: Categorizes costs (e.g., "FREIGHT," "TAX," "ITEM").
  • AMOUNT: Monetary value of the cost component.
  • CHARGE_ACCOUNT_ID: GL account code for cost posting, linked to GL_CODE_COMBINATIONS.
  • RATE: Used for proportional cost calculations (e.g., tax rates).
  • QUANTITY: Applicable for quantity-based costs (e.g., per-unit freight).

Functional Role in Procurement

The table enables:
  1. Cost Distribution: Splits PO line costs into subcomponents (e.g., item cost, taxes) for GL accounting.
  2. Tax Calculation: Stores tax details for integration with Oracle E-Business Tax.
  3. Freight and Surcharge Tracking: Captures ancillary charges separately from the base item cost.
  4. Budgetary Control: Supports encumbrance accounting by associating costs with GL accounts.

Integration Points

  • GL Integration: Costs are summarized and posted to the General Ledger via the Purchasing Accounting Engine.
  • AP Matching: Invoice lines in AP_INVOICE_LINES reference PO_COST_DTL for 2-way/3-way matching.
  • Inventory Valuation: Item-related costs flow to MTL_MATERIAL_TRANSACTIONS for inventory costing.

Technical Considerations

  • Indexes: Key indexes include PO_COST_DTL_N1 (PO_LINE_ID) and PO_COST_DTL_U1 (PO_COST_ID) for performance.
  • Partitioning: In high-volume environments, partitioning by PO_HEADER_ID or date ranges may be implemented.
  • Audit Columns: Includes CREATION_DATE, CREATED_BY, and LAST_UPDATE_DATE for compliance.

Customization and Extensions

Organizations often extend this table via Descriptive Flexfields (DFFs) to capture industry-specific cost attributes. For example, a manufacturing firm might add columns for "Duty_Cost" or "Green_Tax" via DFF segments.

Data Flow Example

When a PO line is created with a $1,000 item, $50 freight, and $100 tax, PO_COST_DTL stores three records:
  1. Item Cost: $1,000 (COST_TYPE_CODE="ITEM")
  2. Freight: $50 (COST_TYPE_CODE="FREIGHT")
  3. Tax: $100 (COST_TYPE_CODE="TAX")
These records feed GL journals with distinct account codes (e.g., Inventory, Freight Expense, Tax Liability).

Conclusion

The PO_COST_DTL table is foundational for procurement cost management in Oracle EBS, ensuring accurate financial tracking and compliance. Its design supports complex costing scenarios while maintaining tight integration with other modules. Administrators should monitor its growth and indexing strategy to sustain performance in high-transaction environments.