Search Results cst_item_overhead_defaults




Overview
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Overview

The table CST_ITEM_OVERHEAD_DEFAULTS is a core data object within the Bills of Material (BOM) module of Oracle E-Business Suite (EBS) versions 12.1.1 and 12.2.2. It serves as a master repository for defining default material overhead cost assignments. Its primary role is to establish a standardized cost structure by linking specific inventory categories and item types with predefined overhead resources. This configuration is fundamental to the cost roll-up process in Oracle Cost Management, ensuring that material overhead costs are consistently and automatically applied to manufactured items based on their categorization, thereby supporting accurate product costing and inventory valuation.

Key Information Stored

The table stores the combination of attributes that uniquely defines a default overhead assignment. Its structure, as indicated by its primary key, is centered on four critical columns. The ORGANIZATION_ID specifies the inventory organization where the default rule is applicable. The ITEM_TYPE column distinguishes between product lines or item classifications, such as 'Finished Good' or 'Purchased Item'. The CATEGORY_ID, referencing MTL_CATEGORIES_B, ties the rule to a specific inventory category. Finally, the MATERIAL_OVERHEAD_ID, which is a foreign key to BOM_RESOURCES, identifies the exact resource that represents the material overhead cost element to be applied. Together, these columns define a rule stating: "For items of a given type and category in a specific organization, apply this default overhead resource cost."

Common Use Cases and Queries

The primary use case is the automated assignment of overhead during item costing and cost roll-up. When a new item is assigned to a category, or during periodic cost updates, the system queries this table to determine the appropriate overhead burden. A common reporting need is to audit or review all configured overhead defaults for an organization. A sample query for this purpose would be:

  • SELECT ciod.organization_id,
  • ciod.item_type,
  • mcb.segment1 category,
  • br.resource_code
  • FROM bom.cst_item_overhead_defaults ciod,
  • bom.bom_resources br,
  • inv.mtl_categories_b mcb
  • WHERE ciod.material_overhead_id = br.resource_id
  • AND ciod.category_id = mcb.category_id
  • AND ciod.organization_id = :p_org_id;

Another critical scenario involves troubleshooting cost calculation errors, where discrepancies in applied overhead are traced back to the definitions in this table or missing assignments for specific item-category combinations.

Related Objects

CST_ITEM_OVERHEAD_DEFAULTS is integrally connected to other key EBS entities. Its two documented foreign keys are fundamental: the link to BOM_RESOURCES (via MATERIAL_OVERHEAD_ID) to obtain the cost rate and details of the overhead resource, and the link to MTL_CATEGORIES_B (via CATEGORY_ID) to validate the item category. While not explicitly listed in the provided metadata, this table is heavily referenced by the Cost Management engine, particularly within the cost rollup and item cost update programs. It is also closely related to item master and category assignment data in INV_ORG_PARAMETERS and MTL_SYSTEM_ITEMS_B, as the rules defined here are applied based on an item's organizational and categorical attributes.