Results for “cost_analysis_code”

AI-generated from documented ETRM metadata — verify critical details on the linked pages.

Overview

PMIBV_GL_CM_COST_COMPARISON_V is a read-only Oracle EBS view owned by the APPS schema and shipped as part of the PMI (Process Manufacturing Intelligence) product family. Its stated purpose in the ETRM documentation is to combine costing information sourced from the General Ledger and from the OPM (Oracle Process Manufacturing) costing tables so that the two sources of similar data can be compared side by side. In Oracle EBS 12.1.1 and 12.2.2, the view is marked VALID and is exposed purely as a reporting and reconciliation object rather than a transactional one. It acts as a bridge between GL-based standard cost data and OPM-based cost component detail, which in practice are stored in structurally different tables and use different cost method conventions. The view exists to reconcile the two, presenting each source's cost measure in parallel columns so that discrepancies can be identified without manually joining heterogeneous tables.

Underlying Base Objects

The documented view metadata lists four referenced base objects, all APPS synonyms: CM_CMPT_DTL, CM_CMPT_MST, GL_ITEM_CST, and GL_ITEM_DTL. CM_CMPT_MST is the OPM cost component master, and CM_CMPT_DTL is the corresponding OPM cost component detail. GL_ITEM_CST and GL_ITEM_DTL are the GL side item cost header and detail tables. The view text is a UNION ALL of two SELECT statements. The first half joins CM_CMPT_MST to CM_CMPT_DTL on COST_CMPNTCLS_ID and groups by item, warehouse, calendar, period, cost method, cost component class, and cost analysis code, summing CMPNT_COST into the OPM cost column. The second half joins CM_CMPT_MST to GL_ITEM_DTL on COST_CMPNTCLS_ID, and then GL_ITEM_DTL to GL_ITEM_CST on ITEMCOST_ID, grouping by the analogous attributes and summing CMPTCOST_AMT into the GL cost column. Both branches filter DELETE_MARK = 0. The view is declared WITH READ ONLY.

Key Columns

The view exposes ten documented columns. ITEM_ID, WAREHOUSE_CODE, CALENDAR_CODE, and PERIOD_CODE identify the inventory item and its costing context. CDA_COST_MTHD_CODE carries the OPM cost method, while GL_COST_MTHD_CODE carries the GL cost method; in each UNION branch the non-applicable one is emitted as NULL, which is why the two cost methods appear in separate columns rather than a single shared one. COST_COMPONENT_CLASS_CODE comes from CM_CMPT_MST in both branches and provides the common join key across the two sources. COST_ANALYSIS_CODE carries the cost analysis classification from the respective source. The COST column carries the summed OPM component cost (CMPNT_COST), and GL_COST carries the summed GL item cost amount (CMPTCOST_AMT). Because the two branches are aligned by UNION ALL, any given row reflects a single source, and comparison is achieved by pivoting or aggregating across rows sharing the same item and period keys.

Common Use Cases and Queries

Typical uses include validating that GL item costs agree with OPM cost component detail, investigating period-end variance, and supporting cost rollup audits. A basic retrieval by item and period:

• SELECT item_id, warehouse_code, period_code, cda_cost_mthd_code, gl_cost_mthd_code, cost_component_class_code, cost, gl_cost FROM apps.pmibv_gl_cm_cost_comparison_v WHERE item_id = :p_item_id AND period_code = :p_period;
• Aggregate each source per component class to compare totals: SELECT cost_component_class_code, SUM(cost) opm_cost, SUM(gl_cost) gl_cost FROM apps.pmibv_gl_cm_cost_comparison_v GROUP BY cost_component_class_code;
• Find items where the two sources diverge: SELECT item_id, period_code, SUM(cost) - SUM(gl_cost) diff FROM apps.pmibv_gl_cm_cost_comparison_v GROUP BY item_id, period_code HAVING SUM(cost) <> SUM(gl_cost);

Because the view is read-only and defined over OPM and GL synonyms, it is well suited to custom reports and reconciliation extracts. Note that the searched term gl_item_dtl corresponds directly to the GL_ITEM_DTL synonym underlying the second UNION branch, so queries targeting GL-sourced cost rows will necessarily traverse that table through this view.