Results for “new_make_cost”

AI-generated from documented ETRM metadata — verify critical details on the linked pages.

Overview

MTL_PAC_ACTUAL_COST_DETAILS is an Inventory (INV) module table in Oracle E-Business Suite 12.1.1 and 12.2.2 that stores the elemental cost of a given inventory transaction within a specific PAC (Periodic Average Cost) period. Each row captures how an individual cost element — such as material, material overhead, resource, or overhead — contributed to the prior and new cost of a transaction, making the table the granular detail behind periodic average costing calculations. It is populated during the Periodic Actual Cost (PAC) cost processor runs and supports cost reconciliation, variance analysis, and period-close reporting.

The ETRM data-vault classification for this object is link. This classification is a heuristic suggestion: the table sits at the intersection of a transaction, a PAC period, a cost group, a cost element, and a cost level, and therefore behaves as a relationship (link) entity rather than a standalone hub or a pure descriptive satellite. The composite primary key MTL_PAC_ACTUAL_COST_DETAIL_PK (TRANSACTION_ID, PAC_PERIOD_ID, COST_GROUP_ID, COST_ELEMENT_ID, LEVEL_TYPE) enforces this intersection-uniqueness. A parallel unique index, MTL_PAC_ACTUAL_COST_DETAILS_U1, mirrors this same business-key column set.

Key Information Stored

The table contains 31 documented columns. The most significant include:

• TRANSACTION_ID — the inventory transaction whose cost is being detail-explained; part of the composite primary key.
• PAC_PERIOD_ID — the periodic average cost period in which the transaction was costed; part of the primary key.
• COST_GROUP_ID — the cost group to which the transaction belongs; part of the primary key.
• COST_ELEMENT_ID — the specific cost element (material, overhead, resource, etc.) whose amount is stored; part of the primary key.
• LEVEL_TYPE — the costing level (for example, this-level vs. rollup-level) represented by the row; part of the primary key.
• COST_TYPE_ID — the cost type under which the calculation was performed.
• INVENTORY_ITEM_ID — the item associated with the transaction and cost layer.
• COST_LAYER_ID — the PAC item cost layer the row rolls into (references CST_PAC_ITEM_COSTS).
• PRIOR_COST / ACTUAL_COST / NEW_COST — the pre-run, transaction-actual, and post-run cost values for the element.
• PRIOR_BUY_COST / PRIOR_MAKE_COST / NEW_BUY_COST / NEW_MAKE_COST — buy-versus-make breakdowns of the prior and new element costs.
• VARIANCE_AMOUNT, WIP_VARIANCE, ONHAND_VARIANCE_AMOUNT — variance values produced by the PAC costing run.
• USER_ENTERED, INSERTION_FLAG, TRANSACTION_COSTED_DATE, TXN_CATEGORY — status and classification flags describing how the row was derived.
• LAST_UPDATE_DATE, LAST_UPDATED_BY, CREATION_DATE, CREATED_BY, REQUEST_ID, PROGRAM_ID, PROGRAM_APPLICATION_ID — standard audit and concurrent-program attribution columns.

The surrogate primary key is the composite MTL_PAC_ACTUAL_COST_DETAIL_PK. The unique index U1 supplies the same column set as the business-key candidate.

Common Use Cases and Queries

Typical reporting uses include reconciling PAC period costs to the general ledger, explaining how a transaction's elemental cost changed between the prior and new cost, analyzing buy-versus-make cost movement, and investigating variances for period close. A representative query joining the detail to its parent transactions and periods appears below.

• Elemental cost breakdown per transaction: select TRANSACTION_ID, COST_ELEMENT_ID, PRIOR_COST, ACTUAL_COST, NEW_COST from MTL_PAC_ACTUAL_COST_DETAILS where PAC_PERIOD_ID = :period.
• Variance analysis: filter on VARIANCE_AMOUNT or WIP_VARIANCE and group by COST_GROUP_ID and COST_ELEMENT_ID.
• Buy/make comparison: aggregate PRIOR_BUY_COST versus PRIOR_MAKE_COST and NEW_BUY_COST versus NEW_MAKE_COST for a period.
• Join to MTL_MATERIAL_TRANSACTIONS on TRANSACTION_ID to retrieve transaction type and quantity context, and to CST_PAC_PERIODS on PAC_PERIOD_ID for period dates.

Related Objects

The table is tightly bound to the PAC costing schema through six documented foreign keys:

• MTL_MATERIAL_TRANSACTIONS — joined on MTL_PAC_ACTUAL_COST_DETAILS.TRANSACTION_ID.
• CST_PAC_PERIODS — joined on PAC_PERIOD_ID.
• CST_COST_GROUPS — joined on COST_GROUP_ID.
• CST_COST_ELEMENTS — joined on COST_ELEMENT_ID.
• CST_COST_TYPES — joined on COST_TYPE_ID.
• CST_PAC_ITEM_COSTS — joined on COST_LAYER_ID.

Together these relationships position the table as the link-level bridge connecting PAC period costing to the base inventory transactions, cost elements, and cost layers, and it is typically consumed alongside the PAC cost processor outputs during period close and cost reconciliation.