Search Results mtl_pac_actual_cost_details




Overview
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Overview

The MTL_PAC_ACTUAL_COST_DETAILS table is a core transactional data store within the Oracle E-Business Suite Inventory (INV) module, specifically for installations utilizing Periodic Average Costing (PAC). Its primary role is to record and maintain the detailed, elemental cost breakdown for every inventory transaction that occurs within a specific accounting period. This granular cost storage is fundamental to the PAC process, enabling the system to calculate a new weighted average cost for items at the end of each period. The table acts as the definitive source for the actual cost components of each transaction, which are later summarized and settled.

Key Information Stored

The table's structure is designed to uniquely identify and store cost details along multiple dimensions. Its five-column composite primary key underscores this granularity: TRANSACTION_ID links to the source material transaction; PAC_PERIOD_ID identifies the costing period; COST_GROUP_ID specifies the cost group; COST_ELEMENT_ID defines the cost component (e.g., Material, Material Overhead, Resource, Overhead, Outside Processing); and LEVEL_TYPE indicates whether the cost is at the Resource or Total level. The most critical data column is ACTUAL_COST, which holds the monetary value for the specified element. Other significant columns include COST_TYPE_ID, which links to the cost type used, and COST_LAYER_ID, which references the specific cost layer in the CST_PAC_ITEM_COSTS table that this detail will ultimately settle against.

Common Use Cases and Queries

The primary use case is supporting period-end average cost calculations and cost inquiry reporting. Analysts and accountants query this table to investigate the detailed cost makeup of transactions, reconcile inventory valuations, and diagnose costing issues. A typical query joins to transaction and item master tables to analyze costs by item and period. For example, to review material element costs for a specific item in a closed period, one might use a query pattern joining MTL_PAC_ACTUAL_COST_DETAILS to MTL_MATERIAL_TRANSACTIONS (MMT), CST_PAC_PERIODS, and CST_COST_ELEMENTS, filtering on the item and period. This table is also central to the "Periodic Cost Posting" and "Periodic Cost Inquiries" standard processes within the Cost Management application.

Related Objects

MTL_PAC_ACTUAL_COST_DETAILS is intricately linked to other key costing and inventory tables via foreign key relationships, as documented in the ETRM. The primary transactional link is to MTL_MATERIAL_TRANSACTIONS via TRANSACTION_ID. Its period context is defined by CST_PAC_PERIODS. The cost accounting structure is enforced through links to CST_COST_GROUPS, CST_COST_TYPES, and CST_COST_ELEMENTS. Most critically, the COST_LAYER_ID foreign key references CST_PAC_ITEM_COSTS, which is the table where the periodic average costs are ultimately stored and where the costs from the detail records are settled. This table is a direct feeder for the cost settlement process in PAC.