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Overview
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Overview

PMIBV_ITEM_COST_V is an Oracle E-Business Suite view owned by the APPS schema and shipped with the Process Manufacturing Intelligence (PMI) product family. It presents item costing information sourced from the Oracle Process Manufacturing (OPM) Cost Management (CM) tables, rather than from the General Ledger. As the documented description states, it is the OPM equivalent of item_cost_from_GL, which retrieves comparable costing data from the GL tables. The view is therefore a reporting and integration construct that exposes OPM cost component detail in a flattened, read-friendly form suited to cost analysis, cost rollup inquiries, and downstream extraction into reporting tools.

The object is reported as VALID in both 12.1.1 and 12.2.2, and is defined with a WITH READ ONLY clause, confirming that it is intended purely for query access and cannot be updated through the view.

Underlying Base Objects

The view is defined over two OPM Cost Management base objects, exposed to APPS through synonyms:

  • CM_CMPT_DTL — the cost component detail table, aliased as COSTDETAIL. This supplies the per-item, per-period cost figures and rollup attributes.
  • CM_CMPT_MST — the cost component master table, aliased as COSTMASTER. This supplies component class codes, descriptions, sort order, and various indicator flags.

The two objects are joined on COST_CMPNTCLS_ID, and the query filters COSTDETAIL.DELETE_MARK = 0, so only non-deleted cost detail rows are returned. Because the join is enforced via that single class ID predicate, the view resolves into a single SELECT with no outer joins, meaning rows in CM_CMPT_DTL require a matching component class in CM_CMPT_MST to appear.

Key Columns

The view exposes the following principal columns:

Common Use Cases and Queries

Typical scenarios include retrieving all cost components for an item in a given period, analyzing rollups by reference number, and extracting OPM cost detail for external reporting where the GL-based equivalent is not appropriate.

To inspect the components associated with a specific rollup reference:

SELECT item_id, whse_code, period_code,
       rollup_ref_no, cost_cmpntcls_code,
       component_cost, total_qty
FROM   apps.pmibv_item_cost_v
WHERE  rollup_ref_no = :p_rollup_ref_no
ORDER  BY sort_sequence;

To report component costs for items in a period:

SELECT item_id, calendar_code, period_code,
       cost_cmpntcls_desc, component_cost
FROM   apps.pmibv_item_cost_v
WHERE  item_id = :p_item_id
AND    period_code = :p_period_code;

Because the view is read-only and defined over OPM CM tables, it is best used for inquiry and extraction, not for transactional maintenance.