Search Results cst_item_cost_details

Overview

The CST_ITEM_COST_DETAILS table is a core transactional data store within the Oracle E-Business Suite (EBS) Bills of Material (BOM) product, specifically for Cost Management. It serves as the detailed ledger for item costs, breaking down the total cost of an item in a given cost type and organization into its constituent elements. While the CST_ITEM_COSTS table holds the summarized, rolled-up total cost for an item, CST_ITEM_COST_DETAILS provides the granular, atomic-level cost components that sum to that total. This detailed breakdown is fundamental for cost analysis, variance reporting, and understanding the makeup of material, resource, overhead, and outside processing costs for manufactured and purchased items.

Key Information Stored

The table's primary key uniquely identifies a cost detail record by the combination of INVENTORY_ITEM_ID, COST_TYPE_ID, and ORGANIZATION_ID, often in conjunction with other columns like COST_ELEMENT_ID. Key columns define the nature of each cost component. The COST_ELEMENT_ID (linked to CST_COST_ELEMENTS) classifies the cost as Material, Material Overhead, Resource, Overhead, or Outside Processing. For resource and overhead costs, the table stores operational context via DEPARTMENT_ID, RESOURCE_ID, ACTIVITY_ID, and OPERATION_SEQUENCE_ID. The BASIS_RESOURCE_ID is critical for overhead absorption calculations, indicating the resource used as the driver. The core cost amounts are stored in columns such as ITEM_COST, USAGE_RATE_OR_AMOUNT, and BASIS_FACTOR, which hold the detailed rates, quantities, and calculated extended costs that roll up to the item's total cost.

Common Use Cases and Queries

A primary use case is diagnosing and analyzing the complete cost structure of an item. For example, to see the detailed cost build-up for a specific item in the Frozen cost type, one would query:

• SELECT cid.cost_element_id, ce.cost_element, cid.department_id, cid.resource_id, cid.item_cost FROM cst_item_cost_details cid, cst_cost_elements ce WHERE cid.inventory_item_id = :item_id AND cid.cost_type_id = 1 -- Frozen Cost Type AND cid.organization_id = :org_id AND cid.cost_element_id = ce.cost_element_id ORDER BY ce.cost_element;

This table is also central to reconciling costs after a cost update or standard cost rollup, and for investigating overhead allocation variances by examining the BASIS_RESOURCE_ID and BASIS_FACTOR. Reporting on departmental resource costs or activity-based costing often joins this table to BOM_DEPARTMENTS and CST_ACTIVITIES.

Related Objects

CST_ITEM_COST_DETAILS has a tightly integrated relationship with several key EBS tables, as defined by its foreign keys. Its primary parent is CST_ITEM_COSTS, which holds the summarized total cost. It references CST_COST_TYPES to validate the costing method and MTL_SYSTEM_ITEMS_B for the item definition. The table draws its cost element structure from CST_COST_ELEMENTS. For manufacturing cost details, it links to routing and resource entities: BOM_DEPARTMENTS, BOM_RESOURCES (for both the resource and basis resource), CST_ACTIVITIES, and BOM_OPERATION_SEQUENCES. This network of relationships positions CST_ITEM_COST_DETAILS as the central hub connecting inventory items, costing methods, and manufacturing bill-of-resource details.