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Overview
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Overview

CSTFV_MATL_COST_SUB_ELEMENT is an Oracle E-Business Suite business intelligence view owned by the APPS schema, registered under the FND Design Data reference BOM.CSTFV_MATL_COST_SUB_ELEMENT. Its status is VALID in both 12.1.1 and 12.2.2. The view exposes material cost subelement definitions — the resources, overheads, and activity assignments used by Oracle Cost Management and Bills of Material to determine how material costs are accumulated, defaulted, and posted. In EBS terminology, a material subelement is a cost element component used to break down and default the cost of a resource or item, and this view presents that information in a flattened, report-friendly format.

Because it is a view rather than a base table, it carries no storage of its own and is intended strictly for read access. It supports reporting, data extraction, and integration scenarios where external systems or custom concurrent programs require the resource-to-activity and organization-level context of material subelements. It should not be treated as a transactional interface for direct DML.

Underlying Base Objects

The view is defined over four documented base objects, each referenced as an APPS synonym:

  • BOM_RESOURCES — the primary source of resource definitions, including resource code, description, disable date, and expenditure type.
  • CST_ACTIVITIES — supplies the activity definition, including the default activity and its identifier, used when the resource is consumed in a costing or manufacturing transaction.
  • HR_ALL_ORGANIZATION_UNITS — provides the organization name and related descriptive attributes for the owning inventory organization.
  • MTL_PARAMETERS — links the inventory organization context and supplies the organization identifier used to join the resource to its owning organization.

The view is not referenced by any other database object, so it sits at the top of the dependency tree. This confirms its role as a terminal reporting object rather than a building block for further views.

Key Columns

Common Use Cases and Queries

Typical uses include auditing which default activity is assigned to each material subelement, validating activity-based costing setups across organizations, and feeding external cost engines. The query below lists active subelements with their default activity per organization.

SELECT RESOURCE_CODE, DESCRIPTION, EXPENDITURE_TYPE, DEFAULT_ACTIVITY, ORGANIZATION_CODE, ORGANIZATION_NAME
FROM APPS.CSTFV_MATL_COST_SUB_ELEMENT
WHERE DISABLE_DATE IS NULL
ORDER BY ORGANIZATION_CODE, RESOURCE_CODE;

To identify subelements that have no default activity assigned, a common data-quality check:

SELECT RESOURCE_CODE, ORGANIZATION_CODE, DEFAULT_ACTIVITY
FROM APPS.CSTFV_MATL_COST_SUB_ELEMENT
WHERE DEFAULT_ACTIVITY_ID IS NULL;

Because the view is read-only and joins four base tables, queries should filter on ORGANIZATION_ID where possible to reduce the join cost against HR_ALL_ORGANIZATION_UNITS and MTL_PARAMETERS.