Search Results gl_item_dtl




Overview
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Overview

The GL_ITEM_DTL table is a core data repository within Oracle E-Business Suite (EBS), specifically for the Process Manufacturing Financials (GMF) module. It functions as the detailed subsidiary ledger for item cost accounting. The table stores granular cost component detail, breaking down the total accounting cost for an item, which is maintained at a summary level in the related GL_ITEM_CST table. Its primary role is to support sophisticated cost analysis, inventory valuation, and financial reporting by preserving a historical and current record of the elemental makeup of product costs, such as material, resource, overhead, and outside processing components.

Key Information Stored

The table's structure is designed to link a specific item cost record to its constituent cost components. The primary key uniquely identifies a detail line for a given item cost, cost component class, and analysis code. Critical columns include ITEMCOST_ID, which is a foreign key to GL_ITEM_CST and ties the detail to a master cost record. The COST_CMPNTCLS_ID links to CM_CMPT_MST_B, identifying the cost component class (e.g., Material, Labor). The COST_ANALYSIS_CODE links to CM_ALYS_MST, allowing for further categorization or analysis of the cost. Additional columns typically store the calculated cost amount for the component and may include period or transaction identifiers to maintain cost history.

Common Use Cases and Queries

This table is essential for generating detailed cost analysis reports and reconciling inventory valuations to the general ledger. A common use case is drilling down from a reported inventory value to understand its cost composition. Typical queries involve joining to the item cost master and component class master tables. For example, to analyze the cost structure of a specific item in a given period, one might use a SQL pattern such as:

  • SELECT cicd.cost_cmpntcls_id, ccmb.cmpntcls_desc, cicd.cost_analysis_code, cicd.cost_amount FROM gl_item_dtl cicd, gl_item_cst cic, cm_cmpt_mst_b ccmb WHERE cicd.itemcost_id = cic.itemcost_id AND cicd.cost_cmpntcls_id = ccmb.cost_cmpntcls_id AND cic.inventory_item_id = :item_id AND cic.cost_type_id = :cost_type AND cic.period_id = :period_id;

This data is also critical for standard cost updates, variance analysis, and supporting audits of product costing.

Related Objects

GL_ITEM_DTL is centrally connected to several key GMF tables. Its primary relationship is with GL_ITEM_CST, the master item cost table, via the ITEMCOST_ID foreign key. It references the cost component class definition tables CM_CMPT_MST and CM_CMPT_MST_B through COST_CMPNTCLS_ID. It also links to the cost analysis code master CM_ALYS_MST via COST_ANALYSIS_CODE. These relationships ensure referential integrity and enable comprehensive cost reporting by joining descriptive information from the master tables to the transactional detail stored in GL_ITEM_DTL.