Results for “standard_cost”

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Overview

The CSTFV_ITEM_STD_COST_UPDT_HIST view is a read-only, APPS-owned database object exposed within Oracle E-Business Suite, catalogued under the Bills of Material (BOM) product family and retrofitted for release 12.1.1 and 12.2.2. It presents the historical record of standard cost updates and the associated inventory, intransit, and WIP revaluation adjustments captured during each cost update. The view is defined with the WITH READ ONLY clause and enforces row-level security through the predicate '_SEC:CSC.ORGANIZATION_ID' IS NOT NULL, restricting results to the operating units accessible to the current responsibility.

The view is typically consumed by costing analysts reconciling the accounting impact of a standard cost update, and by integrations or custom reports that must trace adjustments generated when a new standard cost is frozen or rolled. Because the underlying CST_STANDARD_COSTS table stores both the new standard cost and the revaluation adjustment amounts, the view provides a single denormalized source for item, organization, and adjustment values without requiring the caller to join costing, inventory, and HR tables directly.

Underlying Base Objects

The view is defined over four synonyms referencing the following base objects:

• MTL_SYSTEM_ITEMS (synonym) — supplies item-level identity and enables the key flexfield item number resolution.
• HR_ALL_ORGANIZATION_UNITS (synonym) — supplies the organization name for the costing organization.
• MTL_PARAMETERS (synonym) — supplies the ORGANIZATION_CODE and joins the inventory organization context.
• CST_STANDARD_COSTS (synonym) — the driving table (CSC), holding cost update history, standard cost, and adjustment columns.

Joins are made on ORGANIZATION_ID across all tables and on INVENTORY_ITEM_ID between CST_STANDARD_COSTS and MTL_SYSTEM_ITEMS. The item number descriptor is exposed via the flexfield alias "_KF:ITEM_NUMBER:_CO", resolved from MTL_SYSTEM_ITEMS.

Key Columns

• COST_UPDATE_ID — unique identifier of the cost update event; LAST_COST_UPDATE_ID identifies the prior update for delta comparisons.
• INVENTORY_ITEM_ID, ORGANIZATION_ID — foreign keys to the item and inventory/costing organization; ORGANIZATION_CODE and ORGANIZATION_NAME are resolved descriptions.
• STANDARD_COST, STANDARD_COST_REVISION_DATE — the frozen standard cost and its effective date.
• INVENTORY_ADJUSTMENT_QUANTITY, INVENTORY_ADJUSTMENT_VALUE — the quantity and monetary value of on-hand revaluation produced by the update. The INVENTORY_ADJUSTMENT_VALUE column is the field most relevant to the search term and represents the accounting impact booked against inventory during the standard cost change.
• INTRANSIT_ADJUSTMENT_QUANTITY, INTRANSIT_ADJUSTMENT_VALUE — equivalent adjustments for intransit inventory balances.
• WIP_ADJUSTMENT_QUANTITY, WIP_ADJUSTMENT_VALUE — adjustments for work-in-process balances.
• CREATION_DATE, CREATED_BY, LAST_UPDATE_DATE, LAST_UPDATED_BY — standard WHO audit columns.

Common Use Cases and Queries

Typical uses include reconciling the value written to inventory accounting during a cost roll, auditing revaluation by organization, and extracting history for a specific item. A representative query filtering on the adjustment value column follows:

SELECT cost_update_id, organization_code, "_KF:ITEM_NUMBER:_CO" item_number,
      standard_cost, standard_cost_revision_date,
      inventory_adjustment_quantity, inventory_adjustment_value,
      wip_adjustment_value, intransit_adjustment_value
FROM apps.cstfv_item_std_cost_updt_hist
WHERE inventory_adjustment_value <> 0
  AND organization_code = :org
ORDER BY standard_cost_revision_date DESC;

Because the view is read-only and subject to organization security, insert, update, and delete operations are not supported; it should be used strictly for querying. For high-volume extracts, restricting by ORGANIZATION_ID and revision date improves performance.