Results for “cst_pac_item_costs_efc”

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

Overview

CST_PAC_ITEM_COSTS_EFC is a costing archive table owned by the BOM schema in Oracle E-Business Suite Release 12.1.1 and 12.2.2. Its documented description identifies it as the "Euro as a Functional Currency Archive," meaning it stores historical periodic average cost (PAC) item cost records that were converted or preserved when the euro was adopted as a functional currency. It mirrors the structure and content of its parent operational table, CST_PAC_ITEM_COSTS, but is retained specifically for euro-conversion archival and audit purposes rather than for active costing computation.

The table is part of the Bills of Material product family, which in EBS hosts the standard costing, PAC, and inventory valuation logic used by Cost Management. From a dimensional modeling perspective, the Data Vault classification mined from its foreign-key structure is standalone. This suggests it is best treated as a standalone reference or archival entity rather than as a strict hub, link, or satellite in a Data Vault model. Its foreign keys nevertheless point to genuine hub-like business entities (period, cost layer, and cost group), so a designer could still model it as a satellite attached to those hubs if a formal Data Vault build is required.

Key Information Stored

The table contains 28 documented columns. The most significant include:

• COST_LAYER_ID — surrogate identifier linking each row to the operational cost layer record in CST_PAC_ITEM_COSTS; this is the primary business-key candidate and the principal foreign key.
• PAC_PERIOD_ID — foreign key to CST_PAC_PERIODS, identifying the PAC period to which the archived cost belongs.
• COST_GROUP_ID — foreign key to CST_COST_GROUPS, classifying the cost by user-defined cost group.
• SET_OF_BOOKS_ID — the ledger context under which the cost was recorded.
• ITEM_COST — the total item cost for the period.
• MATERIAL_COST, MATERIAL_OVERHEAD_COST, OVERHEAD_COST, RESOURCE_COST, OUTSIDE_PROCESSING_COST, and BURDEN_COST — the elemental cost components comprising the item cost.
• ITEM_MAKE_COST and ITEM_BUY_COST — make-versus-buy cost breakdowns.
• BEGIN_ITEM_COST — the opening item cost for the archived period.
• MARKET_VALUE — the market valuation recorded at archive time.

In addition, parallel column families prefixed PL_, TL_, and their combinations (for example, PL_MATERIAL, TL_OVERHEAD, PL_MATERIAL_OVERHEAD, TL_OUTSIDE_PROCESSING) preserve prior-level and total-level cost amounts, providing layered and comparison values for the same cost elements.

Common Use Cases and Queries

This table supports historical cost analysis, euro-conversion audit trails, and reconciliation of archived PAC values against the live CST_PAC_ITEM_COSTS records. Typical reporting includes period-over-period item cost trending, cost element composition analysis, and verification of opening versus closing costs. A representative query joins the archive to its period and group references:

• SELECT a.COST_LAYER_ID, p.PAC_PERIOD_ID, g.COST_GROUP_ID, a.ITEM_COST, a.MATERIAL_COST, a.OVERHEAD_COST FROM BOM.CST_PAC_ITEM_COSTS_EFC a JOIN BOM.CST_PAC_PERIODS p ON a.PAC_PERIOD_ID = p.PAC_PERIOD_ID JOIN BOM.CST_COST_GROUPS g ON a.COST_GROUP_ID = g.COST_GROUP_ID WHERE a.SET_OF_BOOKS_ID = :ledger;
• Cost element breakdown by comparing MATERIAL_COST, RESOURCE_COST, and OVERHEAD_COST within a selected period.
• Archive-versus-live comparison joining COST_LAYER_ID back to CST_PAC_ITEM_COSTS.

Because the table is archival, queries are predominantly read-only and used in cost accounting and audit reporting rather than transactional flow.

Related Objects

The following are the most significant related objects, based on the documented foreign-key relationships:

• CST_PAC_ITEM_COSTS — the operational parent; joined on COST_LAYER_ID.
• CST_PAC_PERIODS — PAC period definition; joined on PAC_PERIOD_ID.
• CST_COST_GROUPS — cost group classification; joined on COST_GROUP_ID.
• CST_ITEM_COSTS — the base item cost table, referenced for reconciliation of standard versus PAC values.
• CST_COST_LAYERS — cost layer detail underlying the archived layer identifier.
• MTL_SYSTEM_ITEMS_B — item master, used to resolve item descriptions for reporting.
• GL_SETS_OF_BOOKS — ledger definition referenced through SET_OF_BOOKS_ID.

These relationships align the archive with the core Cost Management and inventory valuation model in Oracle EBS, enabling consistent historical and audit reporting.