Search Results cstbv_cost_elements




Overview
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Overview

CSTBV_COST_ELEMENTS is an Oracle EBS database view owned by the APPS schema and classified under the BOM — Bills of Material product family. The object is documented in ETRM 12.2.2 as a retrofitted view carrying a VALID status, and it is present in both the 12.1.1 and 12.2.2 releases. The view presents a denormalized projection of cost element definitions joined with their associated expenditure transfer types, exposing a single row per cost element for reporting, integration, and inquiry purposes.

In Oracle Cost Management, cost elements represent the fundamental building blocks of a cost structure — Material, Material Overhead, Resource, Outside Processing, and Overhead. The CSTBV_COST_ELEMENTS view consolidates the descriptive attributes of each cost element together with the In and Out expenditure type assignments used by the expenditure transfer process. Because the view is defined with a WITH READ ONLY constraint, it functions purely as a query surface and cannot be used as the target of DML. This design reinforces its intended role as a reporting and integration artifact rather than an operational data entry object.

Underlying Base Objects

The view is defined over two base objects, both accessed through APPS synonyms:

  • CST_COST_ELEMENTS — the primary cost element definition table, supplying the cost element name, description, and surrogate identifier.
  • CST_COST_ELEM_EXP_TYPES — the expenditure type mapping table, supplying the inbound and outbound expenditure type assignments for each cost element.

The join between the two objects is performed on COST_ELEMENT_ID. The view text demonstrates an inner join, meaning a cost element row is returned only when a matching expenditure type assignment exists in CST_COST_ELEM_EXP_TYPES. The view text also carries the UNIQUE ATTRIBUTES annotation on COST_ELEMENT_ID, confirming the intent to expose a single consolidated row per cost element.

Key Columns

The view exposes the following columns, several of which are aliased from the base tables during projection:

Note the deliberate distinction between the base column COST_ELEMENT and the exposed column name COST_ELEMENT_NAME; queries written against the view must reference the exposed name.

Common Use Cases and Queries

Typical uses of this view include cost element listing reports, validation of expenditure transfer configuration ahead of period close, and integration extracts feeding downstream costing or analytics platforms. A representative query returning the full list of cost elements with their transfer types is shown below:

  • SELECT cost_element_id, cost_element_name, description, expenditure_transfer_in_type, expenditure_transfer_out_type FROM apps.cstbv_cost_elements ORDER BY cost_element_name;
  • SELECT c.cost_element_name, c.expenditure_transfer_in_type FROM apps.cstbv_cost_elements c WHERE c.cost_element_name = 'Material';
  • SELECT COUNT(*) FROM apps.cstbv_cost_elements; — used to reconcile the number of configured cost elements against expectations.

Because the view is read only, it is safe to grant SELECT access to reporting schemas and BI tools without risk of accidental modification. Queries should be qualified with the APPS schema prefix to avoid synonym resolution ambiguity, and callers should be aware that cost elements lacking a corresponding expenditure type mapping will not appear in the result set.