Search Results cst_item_cost_details

The CST_ITEM_COST_DETAILS table in Oracle E-Business Suite (EBS) 12.1.1 or 12.2.2 is a critical repository for storing detailed cost information related to inventory items. It serves as a foundational component of Oracle Cost Management, enabling organizations to track, analyze, and report on item costs with granular precision. This table captures cost breakdowns by cost element, sub-element, and activity, facilitating accurate cost accounting, variance analysis, and inventory valuation.

Key Attributes of CST_ITEM_COST_DETAILS

The table includes essential columns such as:

• INVENTORY_ITEM_ID: Links to MTL_SYSTEM_ITEMS_B to identify the item.
• ORGANIZATION_ID: Specifies the inventory organization.
• COST_TYPE_ID: References CST_COST_TYPES to determine the cost method (e.g., Frozen, Average).
• COST_ELEMENT_ID: Classifies costs into Material, Material Overhead, Resource, Overhead, or Outside Processing.
• LEVEL_TYPE: Indicates whether costs are tracked at the Item or Lot level.
• BASIS_TYPE: Defines the allocation basis (e.g., Item, Lot, Activity).
• OPERATION_SEQ_NUM: Associates costs with specific routing operations (for manufacturing).
• RESOURCE_ID: Ties resource costs to BOM_RESOURCES.
• ACTIVITY_ID: Links to overhead activities (if applicable).
• ITEM_COST: Stores the actual cost value per unit.

Functional Role in Cost Management

The table supports:

1. Cost Rollup: Aggregates costs from BOMs and routings to calculate total item costs.
2. Variance Analysis: Compares actual vs. standard costs via columns like STANDARD_COST and ACTUAL_COST.
3. Inventory Valuation: Provides the cost basis for financial reporting (e.g., FIFO, LIFO, Average).
4. Cost Updates: Allows adjustments through programs like Cost Update or Cost Mass Edit.

Integration with Other Modules

CST_ITEM_COST_DETAILS integrates with:

• Inventory (INV): Supplies cost data for on-hand valuations.
• Bills of Material (BOM): Sources component costs for assemblies.
• Work in Process (WIP): Provides resource/overhead rates for job costing.
• General Ledger (GL): Feeds cost accounting entries via CST_ACCOUNTING_EVENTS.

Technical Considerations

• Indexing: Key indexes include combinations of INVENTORY_ITEM_ID, ORGANIZATION_ID, and COST_TYPE_ID for performance.
• Partitioning: In large implementations, partitioning by ORGANIZATION_ID improves query efficiency.
• Audit Trail: Columns like CREATION_DATE and LAST_UPDATE_DATE track changes.

Common Use Cases

1. Investigating cost variances by drilling into element-level details.
2. Reconciling inventory valuations with GL balances.
3. Troubleshooting cost rollup errors by verifying component costs.
4. Supporting regulatory compliance with detailed cost audit trails.

In summary, CST_ITEM_COST_DETAILS is a cornerstone of Oracle Cost Management, enabling precise cost tracking, analysis, and financial integration. Its structured design ensures alignment with manufacturing, inventory, and accounting processes, making it indispensable for organizations requiring rigorous cost control.