Search Results cst_resource_costs

Overview

The CST_RESOURCE_COSTS table is a core data object within the Bills of Material (BOM) module of Oracle E-Business Suite (EBS) 12.1.1 and 12.2.2. It serves as the definitive repository for storing and managing the cost definitions of resources and outside processing resources. This table is fundamental to the product costing engine, linking specific resources, defined in the BOM_RESOURCES table, with specific cost types, defined in the CST_COST_TYPES table. By maintaining this relationship, the table enables the system to calculate accurate manufacturing costs for assemblies, supporting critical business processes like standard costing, inventory valuation, and cost analysis.

Key Information Stored

The table's primary purpose is to associate a resource with a cost under a specific costing method. Its structure is defined by a composite primary key consisting of RESOURCE_ID and COST_TYPE_ID. While the provided metadata does not list all columns, the core data stored includes the unique identifier for the resource (RESOURCE_ID), which points to a record in BOM_RESOURCES, and the identifier for the costing method (COST_TYPE_ID), which points to a record in CST_COST_TYPES. Additional columns, typical for such a costing table, would store the actual cost value (e.g., a standard or frozen cost rate), activity-based cost elements, and who columns for auditing (CREATION_DATE, CREATED_BY, LAST_UPDATE_DATE, LAST_UPDATED_BY).

Common Use Cases and Queries

This table is central to cost roll-up calculations and variance reporting. A common use case is retrieving the standard cost for all resources used in a specific routing or department to analyze manufacturing overhead. Another is comparing resource costs between different cost types, such as frozen versus pending costs. A typical reporting query would join this table with resource and cost type descriptions.

• Sample Query: To list all resource costs for a specific cost type (e.g., Standard Cost, type ID 1):
  SELECT br.resource_code,
br.description,
crc.resource_cost
FROM bom.cst_resource_costs crc,
bom.bom_resources br
WHERE crc.resource_id = br.resource_id
AND crc.cost_type_id = 1;
• Integration: Data in this table is consumed by the Cost Management module's cost rollup and inventory valuation processes, and is often referenced in custom reports for cost analysis and profitability.

Related Objects

CST_RESOURCE_COSTS is a central table with defined foreign key relationships to two other critical master data tables, ensuring referential integrity.

• BOM_RESOURCES (Foreign Key: CST_RESOURCE_COSTS.RESOURCE_ID): This is the master table for defining resources, such as labor, machine, or outside processing services. The RESOURCE_ID in CST_RESOURCE_COSTS must exist in this table.
• CST_COST_TYPES (Foreign Key: CST_RESOURCE_COSTS.COST_TYPE_ID): This table defines the costing methods (e.g., Frozen, Average, Pending). The COST_TYPE_ID in CST_RESOURCE_COSTS must correspond to a valid cost type.

These relationships ensure that every cost record is tied to a valid resource and a valid costing methodology. The table is also a likely source for views such as CST_RESOURCE_COSTS_V and is integral to the costing APIs within the CST package.