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Overview
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Overview

APPS.CSTBV_PAC_ITEM_COST_DETAILS is a Business Intelligence System (BIS) view in the Oracle E-Business Suite Applications schema. It exposes the detailed cost of an inventory item for a given period and cost group, with costs broken out by cost element and by level. The view is registered in FND Design Data as BOM.CSTBV_PAC_ITEM_COST_DETAILS and is documented as VALID in both Oracle EBS 12.1.1 and 12.2.2.

The naming convention reflects its purpose: "CST" denotes Cost Management, "BV" identifies a Business Intelligence System view, and "PAC" refers to the Periodic Average Cost (PAC) costing method. The view presents periodic average cost results in a denormalized, report-friendly form, making it suitable for costing analysis, period-close reconciliation, and integration with external reporting or BI tools without requiring callers to join the underlying transactional cost tables directly. The view is read-only; it is not referenced by any other database object.

Underlying Base Objects

The view is defined over six base objects in the APPS schema, each referenced through a synonym:

Because the view joins these objects, it consolidates identifiers from the cost engine with descriptive attributes from the item master, cost element, and cost group setups, eliminating the need for consumers to reconstruct these joins manually.

Key Columns

Common Use Cases and Queries

Typical uses include periodic average cost analysis, cost element and cost level breakdown reporting, period-over-period cost comparison, and reconciliation of PAC results for a period or cost group. Because PAC_PERIOD_NAME is exposed directly, users can filter on the period name without joining to CST_PAC_PERIODS.

To retrieve all costs for a single PAC period:

  • SELECT INVENTORY_ITEM_ID, COST_ELEMENT_NAME, COST_GROUP_NAME, ITEM_COST, ITEM_BUY_COST, ITEM_MAKE_COST FROM APPS.CSTBV_PAC_ITEM_COST_DETAILS WHERE PAC_PERIOD_NAME = :period_name;

To report the cost breakdown for one item across periods:

  • SELECT PAC_PERIOD_NAME, COST_GROUP_NAME, COST_ELEMENT_NAME, ITEM_COST FROM APPS.CSTBV_PAC_ITEM_COST_DETAILS WHERE INVENTORY_ITEM_ID = :item_id ORDER BY PAC_PERIOD_NAME;

To aggregate buy and make components for a period and cost group:

  • SELECT COST_GROUP_NAME, SUM(ITEM_BUY_COST) BUY_TOTAL, SUM(ITEM_MAKE_COST) MAKE_TOTAL FROM APPS.CSTBV_PAC_ITEM_COST_DETAILS WHERE PAC_PERIOD_NAME = :period_name GROUP BY COST_GROUP_NAME;

Access is grant-based through the APPS schema, consistent with standard Oracle EBS security practice for cost reporting objects.