Search Results cost_element_name




Overview
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Overview

APPS.CSTBV_COST_ELEMENTS is a Business Intelligence System (BIS) view in the Oracle E-Business Suite APPS schema, registered under FND Design Data as BOM.CSTBV_COST_ELEMENTS. It presents the five seeded Oracle Cost Management cost elements along with their associated expenditure types, providing a denormalized, read-only reporting surface that joins cost element definitions to their expenditure transfer in and transfer out type assignments. The view carries a VALID status in both Oracle EBS 12.1.1 and 12.2.2 and is classified as a BIS view, which indicates it was created for reporting and integration consumption rather than transactional processing. Because the five cost elements (Material, Material Overhead, Resource, Outside Processing, and Overhead) are the pillars of Oracle's cost build-up model, this view serves as a compact reference for establishing how each element maps to General Ledger expenditure types used during receiving, invoicing, and WIP transaction accounting.

Underlying Base Objects

The documentation identifies two referenced base objects, both exposed as synonyms in the APPS schema: CST_COST_ELEMENTS and CST_COST_ELEM_EXP_TYPES. CST_COST_ELEMENTS holds the master definition row for each cost element, including its identifier, name, and description. CST_COST_ELEM_EXP_TYPES stores the expenditure type assignments that link each cost element to the expenditure categories used when costs flow into or out of inventory and work-in-process. The view joins these two objects to surface the cost element attributes alongside the transfer type values in a single row per cost element. According to the documented dependency information, no database object references APPS.CSTBV_COST_ELEMENTS, confirming its role as a terminal reporting object. The view is therefore purely a consumer of the cost element foundation data and does not participate in any downstream dependency chain within the database.

Key Columns

  • COST_ELEMENT_ID (NUMBER) — The unique system identifier for the cost element, used as the primary key in the underlying cost element table.
  • COST_ELEMENT_NAME (VARCHAR2, 50) — The user-visible name of the cost element, typically one of the five seeded values. This is the column most frequently referenced when users search for "cost_element_name".
  • DESCRIPTION (VARCHAR2, 240) — A descriptive text for the cost element, useful for reports requiring readable labels rather than codes.
  • EXPENDITURE_TRANSFER_IN_TYPE (VARCHAR2, 30) — The expenditure type applied when costs transfer into the cost element, governing inbound accounting for receiving and invoice transactions.
  • EXPENDITURE_TRANSFER_OUT_TYPE (VARCHAR2, 30) — The expenditure type applied when costs transfer out of the cost element, governing outbound accounting such as WIP issue and completion activity.
  • CREATION_DATE, CREATED_BY, LAST_UPDATE_DATE, LAST_UPDATED_BY — Standard Oracle audit columns recording who created the row and when it was last modified.

Common Use Cases and Queries

The view is commonly used to validate cost element configuration before period close, to build lookup reports for subledger accounting setups, and to diagnose expenditure type mapping issues during receiving or WIP accounting. A typical query selecting all documented columns is:

SELECT COST_ELEMENT_ID, COST_ELEMENT_NAME, DESCRIPTION, EXPENDITURE_TRANSFER_IN_TYPE, EXPENDITURE_TRANSFER_OUT_TYPE, CREATION_DATE, CREATED_BY, LAST_UPDATE_DATE, LAST_UPDATED_BY FROM APPS.CSTBV_COST_ELEMENTS;

To retrieve only the name and inbound mapping for a specific element, filter on the name: SELECT COST_ELEMENT_NAME, EXPENDITURE_TRANSFER_IN_TYPE FROM APPS.CSTBV_COST_ELEMENTS WHERE COST_ELEMENT_NAME = 'Material';

Because the view exposes only five seeded rows, queries generally return small result sets, making it suitable for LOV-style lookups and reference data extracts. Note that the view returns no organization-specific context; it reflects the global cost element definitions shared across all inventory organizations.