Search Results cst_item_costs_n2

Overview

BOM.CST_ITEM_COSTS is the item cost control master table in Oracle E-Business Suite costing. It stores one row per inventory item per organization per cost type, holding both the cost control attributes that govern how an item is costed and the accumulated cost element amounts produced by cost rollup and cost update processing. In standard costing organizations, the row for the Frozen cost type is created automatically when a new item is defined; in average costing organizations, the row is created the first time the item is transacted. Cost control information can be entered manually through the Item Costs window.

The table resides in the APPS_TS_TX_DATA tablespace with PCT Free 10 and is owned by the BOM schema. From a dimensional modeling perspective, the ETRM metadata classifies this object as satellite-leaning. It behaves as an attribute satellite attached to the item, organization, and cost type combination, carrying descriptive and derived cost measures rather than serving as an independent hub or a pure associative link.

Key Information Stored

The primary key is CST_ITEM_COSTS_PK, a composite of INVENTORY_ITEM_ID, COST_TYPE_ID, and ORGANIZATION_ID. These same three columns form the unique index CST_ITEM_COSTS_U1, which is the business-key candidate enforcing one cost record per item, cost type, and organization. A secondary nonunique index, CST_ITEM_COSTS_N2, covers ORGANIZATION_ID and COST_TYPE_ID to support cost type reporting by organization.

The most significant columns include:

• INVENTORY_ITEM_ID — inventory item identifier; foreign key to MTL_SYSTEM_ITEMS_B.
• ORGANIZATION_ID — organization identifier, distinguishing costing organizations.
• COST_TYPE_ID — cost type identifier; foreign key to CST_COST_TYPES (for example Frozen or Average).
• INVENTORY_ASSET_FLAG — indicates whether the item is asset or expense.
• LOT_SIZE — lot size used in cost calculations.
• BASED_ON_ROLLUP_FLAG — indicates whether the cost is to be rolled up.
• SHRINKAGE_RATE — manufacturing shrinkage rate, applicable to make items only.
• DEFAULTED_FLAG — indicates whether the item cost was defaulted from the default cost type during rollup.
• COST_UPDATE_ID — cost update session identifier; foreign key to CST_COST_UPDATES.
• ITEM_COST — total item cost for the cost type.
• MATERIAL_COST, MATERIAL_OVERHEAD_COST, RESOURCE_COST, OUTSIDE_PROCESSING_COST, OVERHEAD_COST — cost element breakdown.
• UNBURDENED_COST and BURDEN_COST — cost components separating burdened and unburdened amounts.
• PL_ITEM_COST and TL_ITEM_COST — previous level and this level cost totals.
• ROLLUP_ID and ASSIGNMENT_SET_ID — rollup run and assignment set references.
• ATTRIBUTE1 through ATTRIBUTE15 and the standard WHO columns — descriptive flexfield segments and audit tracking.

Common Use Cases and Queries

Typical scenarios include item cost inquiries, cost rollup validation, frozen cost comparison, and inventory valuation reporting. The following query retrieves the frozen cost components for an item in a specific organization:

• SELECT inventory_item_id, organization_id, item_cost, material_cost, resource_cost, overhead_cost FROM bom.cst_item_costs WHERE organization_id = :org_id AND inventory_item_id = :item_id AND cost_type_id = :cost_type_id;
• Comparing cost types: join to CST_COST_TYPES and filter by cost_type_id to contrast Frozen against Average costs for the same item.
• Rollup auditing: join on COST_UPDATE_ID to CST_COST_UPDATES to identify which cost update session populated each row.
• Cost element trend reporting: query PL_ITEM_COST and TL_ITEM_COST to analyze prior-level versus this-level rollup values.
• Bulk extraction by organization and cost type, supported by CST_ITEM_COSTS_N2.

Related Objects

The table participates in several documented foreign key relationships, supporting joins with related costing and inventory objects:

• CST_ITEM_COST_DETAILS — references CST_ITEM_COSTS via INVENTORY_ITEM_ID; stores the detailed cost element breakdown at the level beneath item cost control.
• CST_COST_TYPES — referenced by COST_TYPE_ID; defines each cost type such as Frozen or Average.
• MTL_SYSTEM_ITEMS_B — referenced by INVENTORY_ITEM_ID; the item definition master.
• CST_COST_UPDATES — referenced by COST_UPDATE_ID; identifies the cost update session that generated the cost.
• CST_ITEM_COSTS_PK — the primary key constraint, and CST_ITEM_COSTS_U1 — the unique business-key index, both enforcing cardinality across item, organization, and cost type.