Search Results cst_item_costs

Overview

The CST_ITEM_COSTS table is a core data object within the Bills of Material (BOM) module of Oracle E-Business Suite (EBS) 12.1.1 and 12.2.2. It functions as the primary repository for item cost summaries, serving as the central ledger for storing and managing the current, frozen, or pending cost of inventory items within a specific cost type and organization. This table is fundamental to the Oracle Cost Management system, enabling critical business processes such as inventory valuation, cost roll-ups for manufactured items, variance analysis, and profitability reporting. Its integrity is maintained through a primary key constraint and several foreign key relationships that enforce data consistency across the costing schema.

Key Information Stored

The table's structure is defined by its primary key, which uniquely identifies a cost record through a combination of INVENTORY_ITEM_ID, COST_TYPE_ID, and ORGANIZATION_ID. This design allows for multiple cost types (e.g., Frozen, Average, Pending) per item per organization. Key columns include ITEM_COST, which stores the total unit cost, and LAST_UPDATE_DATE, LAST_UPDATED_BY, CREATION_DATE, and CREATED_BY for audit trails. The COST_UPDATE_ID column links to the CST_COST_UPDATES table, tracking the specific cost update transaction that last modified the cost. Other significant columns may include MATERIAL_COST, MATERIAL_OVERHEAD_COST, RESOURCE_COST, OUTSIDE_PROCESSING_COST, and OVERHEAD_COST, which break down the total item cost into its constituent elements, though these are not explicitly listed in the provided metadata.

Common Use Cases and Queries

A primary use case is retrieving the current standard cost for inventory valuation or sales order pricing. A typical query joins CST_ITEM_COSTS with MTL_SYSTEM_ITEMS_B and CST_COST_TYPES.

• Sample Query for Item Costs: SELECT msib.segment1 item_code, cic.item_cost, cct.cost_type FROM bom.cst_item_costs cic, inv.mtl_system_items_b msib, bom.cst_cost_types cct WHERE cic.inventory_item_id = msib.inventory_item_id AND cic.organization_id = msib.organization_id AND cic.cost_type_id = cct.cost_type_id AND cct.cost_type = 'Frozen' AND msib.segment1 = '<ITEM>' AND cic.organization_id = <ORG_ID>;
• Cost Roll-Up Analysis: The table is queried to validate costs after a cost roll-up process for a manufactured assembly.
• Reporting: It serves as the foundation for standard cost reports, inventory valuation reports, and gross margin analysis by providing the definitive cost basis.

Related Objects

As indicated by the foreign keys, CST_ITEM_COSTS has integral relationships with several other core tables. It references CST_COST_TYPES via COST_TYPE_ID to define the costing method. It references MTL_SYSTEM_ITEMS_B via INVENTORY_ITEM_ID and ORGANIZATION_ID to identify the item. It references CST_COST_UPDATES via COST_UPDATE_ID for transaction history. Crucially, it is the parent table for CST_ITEM_COST_DETAILS, which holds the granular, element-level cost breakdowns (material, resource, overhead, etc.) that sum to the ITEM_COST in this summary table. This relationship is essential for detailed cost analysis and troubleshooting.