Results for “cst_item_overhead_defaults”

AI-generated from documented ETRM metadata — verify critical details on the linked pages.

Overview

The CST_ITEM_OVERHEAD_DEFAULTS table, owned by the BOM schema (Bills of Material), stores default overhead cost definitions that are applied to items and item categories within Oracle E-Business Suite manufacturing and costing operations. It supports the Cost Management and Bills of Material modules by allowing organizations to predefine overhead rates or amounts that should be applied by default when no item-specific overhead override exists. This drives the computation of manufacturing overhead absorbed into item costs during cost rollup and cost update processes.

Based on the heuristic Data Vault classification mined from the foreign key structure, this object is best modeled as a link table. It resolves relationships between an organization, a resource-defined overhead, an item category, and an activity, functioning as an associative entity rather than an independent business entity. This classification is a modeling suggestion derived from the dependency pattern, not an enforced architectural constraint within EBS.

Key Information Stored

The table contains 36 documented columns in ETRM 12.2.2. The most significant columns are:

• ORGANIZATION_ID – Identifies the inventory organization to which the default overhead applies.
• ITEM_TYPE – Specifies the item type classification used to scope the default.
• CATEGORY_ID – The item category from MTL_CATEGORIES_B against which the default is defined.
• CATEGORY_SET_ID – Identifies the category set that owns the category, disambiguating category membership.
• MATERIAL_OVERHEAD_ID – References the overhead resource in BOM_RESOURCES that supplies the rate or amount.
• ACTIVITY_ID – Links the default to a specific activity within the resource context.
• BASIS_TYPE – Defines the basis on which the overhead is applied (for example, item or activity based).
• ITEM_UNITS / ACTIVITY_UNITS – Units of measure for the item and activity basis used in the calculation.
• USAGE_RATE_OR_AMOUNT – The actual overhead rate or amount applied when the default is invoked.
• ATTRIBUTE_CATEGORY and ATTRIBUTE1–15 – Descriptive flexfield columns enabling extensible, client-specific attributes.

The surrogate-style primary key is CST_ITEM_OVERHEAD_DEFAULTS_PK, defined on ORGANIZATION_ID, ITEM_TYPE, CATEGORY_ID, and MATERIAL_OVERHEAD_ID. A separate business-key candidate, unique index CST_ITEM_OVERHEAD_DEFAULTS_U1, extends this composite with ACTIVITY_ID, confirming that activity is required to guarantee uniqueness in the operational data model.

Common Use Cases and Queries

Cost accountants and manufacturing analysts query this table to understand how overhead is defaulted across categories, to audit overhead rate assignments, and to reconcile absorbed overhead during cost rollups. A typical retrieval joins the resource and category masters:

• List all overhead defaults for an organization:
  SELECT organization_id, category_id, material_overhead_id, usage_rate_or_amount FROM cst_item_overhead_defaults WHERE organization_id = :org_id;
• Join to BOM_RESOURCES to resolve the overhead resource name:
  SELECT c.category_id, r.resource_code, c.usage_rate_or_amount FROM cst_item_overhead_defaults c JOIN bom_resources r ON c.material_overhead_id = r.resource_id;
• Join to MTL_CATEGORIES_B to resolve the category name:
  SELECT m.category_name, c.usage_rate_or_amount FROM cst_item_overhead_defaults c JOIN mtl_categories_b m ON c.category_id = m.category_id;
• Audit records by activity using the unique business key to detect duplicates or missing activity assignments.

Related Objects

The following objects are most significant to this table based on documented foreign key and dependency relationships:

• BOM_RESOURCES – Referenced through MATERIAL_OVERHEAD_ID; the source of overhead resource definitions and rates.
• MTL_CATEGORIES_B – Referenced through CATEGORY_ID; supplies category definitions used to scope defaults.
• MTL_CATEGORY_SETS – Related through CATEGORY_SET_ID for category set context.
• CST_ITEM_COSTS – Consumes these defaults as input during item cost rollup and cost update.
• BOM_DEPARTMENTS / BOM_OPERATION_RESOURCES – Related resource and activity context for overhead application.
• MTL_SYSTEM_ITEMS_B – Defines the items to which category-based overhead defaults apply.
• CST_ITEM_OVERHEAD_DEFAULTS_U1 – The unique index enforcing business-key uniqueness, including ACTIVITY_ID.