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Overview
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Overview

PMIBV_ITEM_COST_FROM_GL_V is a read-only view owned by the APPS schema in Oracle E-Business Suite, delivered with the Process Manufacturing Intelligence (PMI) product family. It exposes item costing information originally maintained in Oracle Process Manufacturing (OPM) tables, surfaced through a set of GL-side synonyms. The view presents cost detail in a component-class granularity, combining cost amounts, cost analysis codes, warehouse and organization context, costing method, period/calendar identifiers, and component-class master attributes.

Its defining characteristic is that it is the GL equivalent of the item_cost view: instead of reading OPM base tables directly, it reads GL_ITEM_CST, GL_ITEM_DTL, and CM_CMPT_MST. It is therefore used for reporting and integration scenarios where costing data must be reconciled or sourced from the GL-side representation. Filtering on DELETE_MARK = 0 excludes logically deleted cost detail and item cost rows, and the WITH READ ONLY clause guarantees that no DML can be issued against the view.

Underlying Base Objects

The view is defined over three documented base objects, all resolved as synonyms in the APPS schema:

Joins are established as COSTDETAIL.ITEMCOST_ID = GLITEMCOST.ITEMCOST_ID and COSTMASTER.COST_CMPNTCLS_ID = COSTDETAIL.COST_CMPNTCLS_ID, with DELETE_MARK = 0 applied to both cost detail and item cost rows.

Key Columns

  • COMPONENT_COST_AMT — the component-level cost amount (CMPTCOST_AMT), the primary measure in the view.
  • ITEMCOST_ID / GL_ITEMCOST_ID — the item cost identifier from the detail and GL header rows respectively, linking the two costing levels.
  • COST_CMPNTCLS_ID / COST_CMPNTCLS_CODE / COST_CMPNTCLS_DESC — the component class key and its descriptive attributes.
  • CMPNT_GROUP — the component group assigned to the cost component class, used to categorize and roll up cost components. This is the attribute most commonly searched in association with this view.
  • ORGANIZATION_CODE / WAREHOUSE_CODE — the organization and warehouse context of the item cost.
  • ITEM_ID — the inventory item identifier.
  • COST_MTHD_CODE / COST_TYPE / ACCTG_COST — costing method, cost type (for example, frozen or actual), and the accounting cost value.
  • CALENDAR_CODE / PERIOD_CODE / START_DATE / END_DATE / FINAL_FLAG — the costing period and its effective date range, with FINAL_FLAG indicating whether the cost is finalized.
  • SORT_SEQUENCE / USAGE_IND / PRIMARY_CMPNTCLS_ID / PRODUCT_COST_IND / UPDATE_COST_IND / PPV_IND — master-level control attributes governing ordering, usage, and cost update behavior.
  • CREATED_BY / CREATION_DATE / LAST_UPDATED_BY / LAST_UPDATE_DATE — audit columns sourced from the cost detail row.

Common Use Cases and Queries

Typical uses include cost component analysis, reconciliation of OPM costing to GL-side data, period cost reporting, and integration extracts. The CMPNT_GROUP column supports grouping and summarization of component costs.

  • Cost components for an item in a warehouse: filter on ITEM_ID and WAREHOUSE_CODE.
  • Component costs grouped by CMPNT_GROUP for a given period: filter on PERIOD_CODE and aggregate COMPONENT_COST_AMT.
  • Finalized cost comparison: filter on FINAL_FLAG = 'Y' and COST_TYPE.

Sample query:

SELECT item_id, organization_code, warehouse_code, cost_cmpntcls_code, cmpnt_group, component_cost_amt, cost_type, period_code FROM pmibv_item_cost_from_gl_v WHERE item_id = :item_id AND warehouse_code = :whse_code ORDER BY sort_sequence;