Search Results cst_margin_summary




The CST_MARGIN_SUMMARY table in Oracle E-Business Suite (EBS) 12.1.1 or 12.2.2 is a critical data structure within the Cost Management module, primarily used for storing margin analysis information. This table plays a pivotal role in financial reporting, profitability analysis, and cost accounting by capturing summarized margin data for inventory items, organizations, and cost groups. Below is a detailed summary of its structure, purpose, and key attributes.

Purpose and Functional Overview

The CST_MARGIN_SUMMARY table stores aggregated margin-related data derived from transactional systems, enabling organizations to analyze profitability at various levels, such as by item, customer, or business unit. It supports margin reporting, cost variance analysis, and decision-making processes by providing a consolidated view of revenue, cost, and margin metrics. This table is populated during period-end closing processes, particularly when running the Margin Analysis Report or related concurrent programs.

Key Columns and Data Structure

The table comprises several columns that categorize and quantify margin data. Below are the most significant fields:
  • ORGANIZATION_ID: Identifies the inventory organization for which the margin data is recorded.
  • INVENTORY_ITEM_ID: References the item in the MTL_SYSTEM_ITEMS_B table for which margin is calculated.
  • COST_GROUP_ID: Associates the margin data with a specific cost group, enabling multi-costing analysis.
  • PERIOD_ID: Links to the accounting period in GL_PERIODS for time-based reporting.
  • REVENUE_AMOUNT: Captures the total revenue generated from sales of the item.
  • COST_AMOUNT: Stores the total cost associated with the item, including material, resource, and overhead costs.
  • MARGIN_AMOUNT: Computed as the difference between revenue and cost, representing gross margin.
  • MARGIN_PERCENTAGE: The margin expressed as a percentage of revenue.
  • QUANTITY: The total quantity of items sold or produced, used for per-unit margin calculations.

Integration with Other Modules

The CST_MARGIN_SUMMARY table integrates with several Oracle EBS modules, including:
  • Inventory (INV): Pulls item master data from MTL_SYSTEM_ITEMS_B.
  • General Ledger (GL): Aligns with accounting periods via GL_PERIODS.
  • Order Management (OM): Sources revenue data from sales orders.
  • Cost Management (CST): Derives cost data from tables like CST_ITEM_COSTS.

Usage in Reporting and Analytics

This table serves as the foundation for standard Oracle reports such as the Margin Analysis Report, which helps businesses assess profitability trends. Custom queries or BI tools often leverage CST_MARGIN_SUMMARY to drill down into margin performance by item category, customer segment, or geographic region.

Technical Considerations

  • Indexing: Key columns like ORGANIZATION_ID, INVENTORY_ITEM_ID, and PERIOD_ID are typically indexed for performance.
  • Partitioning: In large implementations, the table may be partitioned by period for efficient data management.
  • Purge Policies: Historical data may be archived or purged based on retention policies to optimize storage.

Conclusion

The CST_MARGIN_SUMMARY table is indispensable for margin analysis in Oracle EBS, providing a structured repository for profitability metrics. Its integration with core modules ensures accurate financial insights, while its design supports scalable reporting. Proper maintenance and indexing are essential to maximize its utility in cost accounting and strategic decision-making.