Search Results pa_cost_plus_structures




Overview
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Overview

The PA_COST_PLUS_STRUCTURES table is a core reference table within the Oracle E-Business Suite Projects (PA) module. It serves as the master repository for defining cost-plus structures, which are foundational frameworks for applying indirect costs, or burdening, to project expenditures. In the context of project accounting, a cost-plus structure defines the hierarchy and rules for calculating overhead, general and administrative (G&A) costs, and other indirect rates on top of direct project costs. This table is critical for organizations that need to comply with complex costing regulations, such as government contracting (e.g., FAR, CAS), or for any entity requiring detailed cost allocation and profitability analysis at the project level.

Key Information Stored

While the provided metadata does not list specific columns, the table's primary function dictates its key attributes. The central column is COST_PLUS_STRUCTURE, which acts as the unique identifier (primary key) for each burdening structure. Other typical columns would include a descriptive name, effective dates (START_DATE_ACTIVE, END_DATE_ACTIVE), and control attributes like the structure's status (e.g., 'ACTIVE', 'INACTIVE'). The table may also contain columns for setting defaults, such as a default rate schedule or a default cost base. The data in this table is typically configured during implementation and maintained via the Oracle Projects application screens, not via direct SQL manipulation.

Common Use Cases and Queries

The primary use case is the setup and maintenance of burdening rules for projects. Administrators define structures in Oracle Projects, which populate this table. These structures are then assigned to projects, tasks, or organizations to determine how indirect costs are calculated. Common reporting and validation queries involve listing all active structures or identifying structures linked to specific rate schedules. A fundamental query to retrieve all defined structures would be:

  • SELECT cost_plus_structure, name, start_date_active, end_date_active FROM pa.pa_cost_plus_structures WHERE SYSDATE BETWEEN NVL(start_date_active, SYSDATE) AND NVL(end_date_active, SYSDATE);

Another critical use is troubleshooting burden calculation issues by verifying the structure assigned to a project and its constituent components.

Related Objects

As indicated by the foreign key relationships, PA_COST_PLUS_STRUCTURES is a parent table to several key burdening configuration tables. The COST_PLUS_STRUCTURE column is referenced by:

These relationships form a complete data model where a COST_PLUS_STRUCTURE defines the framework, cost bases specify what gets burdened, and rate schedules provide the rates to apply.