Search Results cst_pac_period_balances




The CST_PAC_PERIOD_BALANCES table is a critical data structure in Oracle E-Business Suite (EBS) versions 12.1.1 and 12.2.2, specifically within the Cost Management module. It serves as a repository for storing period-end balances related to the Periodic Average Costing (PAC) method, which is an alternative inventory valuation approach to standard costing. This table plays a pivotal role in maintaining historical cost data, supporting financial reporting, and ensuring accurate inventory valuation across accounting periods.

Key Attributes and Structure

The CST_PAC_PERIOD_BALANCES table contains columns that capture essential cost accounting information, including:
  • Inventory Item Details: INVENTORY_ITEM_ID, ORGANIZATION_ID to identify items and their respective inventory organizations.
  • Period Information: ACCOUNTING_PERIOD_ID links to GL_PERIODS to associate costs with specific accounting periods.
  • Cost Components: Columns like MATERIAL_COST, MATERIAL_OVERHEAD_COST, RESOURCE_COST, OUTSIDE_PROCESSING_COST, and OVERHEAD_COST store detailed cost breakdowns.
  • Quantity and Value: QUANTITY tracks on-hand inventory, while VALUE fields store monetary amounts.
  • Control Flags: ACTUAL_FLAG distinguishes between actual and provisional data, critical for period-end processing.

Functional Role in PAC

Under Periodic Average Costing, inventory values are recalculated at the end of each accounting period based on the total cost of goods available divided by total quantity. The CST_PAC_PERIOD_BALANCES table:
  • Stores snapshots of item costs at period close, enabling historical trend analysis.
  • Facilitates reconciliation between inventory and general ledger balances.
  • Supports multi-period comparisons through retained period-specific data.
  • Provides audit trails for cost adjustments and revaluations.

Integration Points

This table integrates with several Oracle EBS modules:
  • Inventory: Links to MTL_SYSTEM_ITEMS_B for item attributes.
  • General Ledger: Period balances feed into GL via Cost Management's accounting engine.
  • Work in Process: WIP valuation relies on PAC balances for cost absorption.
  • Reporting: Serves as source data for cost variance and inventory valuation reports.

Technical Considerations

Implementation and maintenance require attention to:
  • Indexing: Proper indexing on INVENTORY_ITEM_ID, ORGANIZATION_ID, and ACCOUNTING_PERIOD_ID is crucial for performance.
  • Purge Policies: Historical data retention must balance storage needs with reporting requirements.
  • Concurrent Processing: Period close procedures heavily access this table, requiring optimized batch operations.

Version-Specific Notes

Between 12.1.1 and 12.2.2, the table structure remained largely consistent, though 12.2.2 introduced:
  • Enhanced auditing capabilities through additional WHO columns.
  • Improved partitioning options in Oracle Database 12c environments.
  • Tighter integration with subledger accounting in R12.2's accounting hub.
The CST_PAC_PERIOD_BALANCES table embodies Oracle's approach to periodic costing - providing a robust framework for organizations requiring periodic inventory revaluation while maintaining detailed historical records for compliance and analysis.