Search Results cst_cost_group_accounts




Overview
Explore in AI Chat

Overview

The CST_COST_GROUP_ACCOUNTS table, owned by the BOM schema, stores the general ledger account assignments for each cost group within an average costing organization in Oracle E-Business Suite. It is a foundational configuration object in the Cost Management and Bills of Material modules, defining which accounts are debited and credited when inventory, work in process, and variance transactions are processed for a given cost group and organization combination.

The table is classified as standalone under the heuristic Data Vault classification mined from its foreign key structure. In Data Vault modeling terms, this object functions as a standalone entity rather than a hub, link, or satellite: its composite primary key is self-contained and no FK dependencies to other tables were detected by the metadata mining process. Modeling teams may nonetheless choose to treat it as a reference or configuration satellite dependent on cost group and organization dimensions depending on their warehouse design.

The primary key is CST_COST_GROUP_ACCOUNTS_PK, defined over the composite columns COST_GROUP_ID and ORGANIZATION_ID. A unique index, CST_COST_GROUP_ACCOUNTS_U1, mirrors the same two columns, confirming that a single account configuration row exists per cost group per organization.

Key Information Stored

The table comprises 25 documented columns. The most operationally significant are the account assignment columns, which determine the accounting treatment of cost transactions:

Five payback variance accounts are also persisted: PAYBACK_MAT_VAR_ACCOUNT, PAYBACK_RES_VAR_ACCOUNT, PAYBACK_OSP_VAR_ACCOUNT, PAYBACK_MOH_VAR_ACCOUNT, and PAYBACK_OVH_VAR_ACCOUNT. Standard WHO columns (LAST_UPDATE_DATE, LAST_UPDATED_BY, CREATION_DATE, CREATED_BY, LAST_UPDATE_LOGIN) and concurrent program audit columns (REQUEST_ID, PROGRAM_APPLICATION_ID, PROGRAM_ID, PROGRAM_UPDATE_DATE) complete the attribute set.

Common Use Cases and Queries

Typical scenarios include validating that every cost group in an average costing organization has a complete account configuration prior to period close, auditing account assignments across organizations, and driving both transactional accounting and management reporting. A representative query joining cost groups to their accounts is:

  • SELECT cga.cost_group_id, cga.organization_id, cga.material_account, cga.overhead_account FROM cst_cost_group_accounts cga WHERE cga.organization_id = :org_id;
  • Reporting queries often join COST_GROUP_ID to the cost group definition table to resolve the group name and validate that all required accounts are non-null before running the cost processor or closing a period.
  • Reconciliation use cases compare the accounts held here against actual GL postings generated by the average cost transaction processor to detect missing or misconfigured accounts.

Related Objects

The metadata reports no FK-based dependencies for this object; the following relationships are based on the shared key columns and standard EBS integration points: