Results for “std_cost_adjustment_account”

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Overview

WSM_STANDARD_CLASSES_VAL_V is a validation view owned by the APPS schema in Oracle E-Business Suite 12.1.1 and 12.2.2. It belongs to the WSM (Shop Floor Management) product family, which supports discrete manufacturing execution on the shop floor. The view exposes validated accounting class definitions of a specific type, providing a filtered and normalized read-only presentation of the underlying WIP accounting class data. Its primary role is to serve as a value set source for concurrent programs, descriptive flexfields, and Oracle Forms LOVs where a user must select a valid standard costing accounting class. Because the view applies an active-record filter, it ensures that only non-disabled accounting classes are presented to end users and integration processes, thereby preventing the selection of obsolete or retired accounting configurations in shop floor transactions.

Underlying Base Objects

The view is defined over a single base object, WIP_ACCOUNTING_CLASSES, accessed through a synonym in the APPS schema. It performs no joins and imposes two filtering predicates: first, a NVL-based date test in which DISABLE_DATE is compared against SYSDATE, ensuring records with a null disable date or a future disable date are retained; and second, a CLASS_TYPE = 5 constraint. In the WIP accounting class model, CLASS_TYPE 5 designates the standard costing class category, so the view is effectively the standard-cost subset of all defined WIP accounting classes. The view is therefore tightly coupled to the structure and semantics of WIP_ACCOUNTING_CLASSES and inherits its organization-level partitioning through the ORGANIZATION_ID column, which means accounting classes are returned per manufacturing organization.

Key Columns

The view projects the complete set of account assignment columns required to drive standard cost transaction accounting. CLASS_CODE and DESCRIPTION identify the accounting class, while CLASS_TYPE confirms the standard costing classification. The MATERIAL_ACCOUNT receives the cost of issued and completed material. The MATERIAL_VARIANCE_ACCOUNT captures the variance arising when the standard material cost differs from actual, which is the column most relevant to users searching for material variance account references. Related columns include MATERIAL_OVERHEAD_ACCOUNT and the broader overhead and resource account pairs — RESOURCE_ACCOUNT, RESOURCE_VARIANCE_ACCOUNT, OVERHEAD_ACCOUNT, and OVERHEAD_VARIANCE_ACCOUNT. Outside processing is handled by OUTSIDE_PROCESSING_ACCOUNT and OUTSIDE_PROC_VARIANCE_ACCOUNT, and STD_COST_ADJUSTMENT_ACCOUNT records revaluation adjustments. ORGANIZATION_ID scopes each row to a specific inventory organization.

Common Use Cases and Queries

Typical uses include validating the accounting class selected on a shop floor transaction, resolving the material variance account for a given organization, and auditing account assignments across standard costing classes. A common query retrieves the material variance account for an organization:

• SELECT class_code, description, material_account, material_variance_account FROM wsm_standard_classes_val_v WHERE organization_id = :org_id;
• SELECT class_code, std_cost_adjustment_account FROM wsm_standard_classes_val_v WHERE class_type = 5 AND organization_id = :org_id;
• SELECT class_code, overhead_account, overhead_variance_account FROM wsm_standard_classes_val_v ORDER BY class_code;

Because the view already filters disabled rows and standard class type, no additional disable-date predicates are required in downstream queries targeting the current standard costing configuration.