Search Results wip_operation_yields




Overview
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Overview

The WIP_OPERATION_YIELDS table resides in the WIP (Work in Process) schema and is a foundational costing object within Oracle E-Business Suite manufacturing. As its description states, the table "keeps all costing information for operation yield costing." In Oracle EBS 12.1.1 and 12.2.2, operation yield costing allows organizations to value work in process based on the expected and actual yields at each routing operation, rather than treating scrap and completion uniformly across the job or schedule. This table captures the per-operation financial detail that drives those calculations, storing the unit costs, cumulative costs, estimated scrap costs, and quantity outcomes associated with each operation on a discrete work order or repetitive schedule.

The table is scoped by three identifying attributes: the work order (WIP_ENTITY_ID), the routing operation sequence (OPERATION_SEQ_NUM), and the inventory organization (ORGANIZATION_ID). Because these three columns form the primary key WIP_OPERATION_YIELDS_PK, each row represents a single operation on a single work order within a single organization. The documentation classifies this object heuristically as standalone within a Data Vault model, meaning it holds no documented foreign-key relationships to other vaulted entities and would most naturally be modeled as an independent satellite or hub keyed on its own business identifier, rather than as a link table connecting other hubs.

Key Information Stored

The table contains 24 documented columns. The most significant are described below.

  • WIP_ENTITY_ID — Identifies the discrete job or repetitive schedule to which the operation belongs.
  • OPERATION_SEQ_NUM — The routing operation sequence number, positioning the operation within the manufacturing flow.
  • ORGANIZATION_ID — The inventory organization context, ensuring costing is isolated per legal/operational entity.
  • OPERATION_COST — The total cost accumulated for the operation.
  • OPERATION_UNIT_COST — The per-unit cost of the operation, used to value completed and scrapped quantities.
  • CUM_OPERATION_UNIT_COST — The cumulative unit cost through this operation, including prior operations.
  • EST_SCRAP_UNIT_COST — The estimated unit cost attributable to expected scrap at the operation.
  • CUM_EST_PRIOR_UNIT_COST — The cumulative estimated unit cost carried forward from prior operations.
  • EST_SCRAP_QTY_COMPLETED — The estimated scrap quantity associated with completed units.
  • EST_SCRAP_QTY_SCRAPED — The estimated scrap quantity actually scrapped.
  • SCRAP_ACCOUNT — The GL account charged for scrap at the operation.
  • EST_SCRAP_ABSORB_ACCOUNT — The account used to absorb estimated scrap cost.
  • QUANTITY_COMPLETED — The quantity completed at the operation.
  • QUANTITY_SCRAPPED — The quantity scrapped at the operation.
  • STATUS — The costing status of the operation record.

The surrogate primary key is WIP_OPERATION_YIELDS_PK (WIP_ENTITY_ID, OPERATION_SEQ_NUM, ORGANIZATION_ID). A unique index, WIP_OPERATION_YIELDS_U1, covers the same three columns in a reordered sequence (WIP_ENTITY_ID, ORGANIZATION_ID, OPERATION_SEQ_NUM), confirming the business key. Standard WHO audit columns (LAST_UPDATE_DATE, LAST_UPDATED_BY, CREATION_DATE, CREATED_BY, LAST_UPDATE_LOGIN) and the concurrent request columns (REQUEST_ID, PROGRAM_APPLICATION_ID, PROGRAM_ID, PROGRAM_UPDATE_DATE) are also present.

Common Use Cases and Queries

Cost accountants and manufacturing analysts query WIP_OPERATION_YIELDS to reconcile operation-level yield costs, investigate scrap variances, and validate WIP valuation reports.

To retrieve all operation costs for a specific work order:

SELECT OPERATION_SEQ_NUM, OPERATION_UNIT_COST, CUM_OPERATION_UNIT_COST, QUANTITY_COMPLETED, QUANTITY_SCRAPPED FROM WIP.WIP_OPERATION_YIELDS WHERE WIP_ENTITY_ID = :entity AND ORGANIZATION_ID = :org ORDER BY OPERATION_SEQ_NUM;

To analyze scrap cost impact across operations:

SELECT OPERATION_SEQ_NUM, EST_SCRAP_UNIT_COST, EST_SCRAP_QTY_SCRAPED, SCRAP_ACCOUNT FROM WIP.WIP_OPERATION_YIELDS WHERE WIP_ENTITY_ID = :entity AND ORGANIZATION_ID = :org AND EST_SCRAP_QTY_SCRAPED > 0;

Typical reporting includes operation yield variance reports, scrap account distribution listings, and cumulative cost roll-forward analyses for margin and inventory valuation.

Related Objects

  • WIP_DISCRETE_JOBS — Joined on WIP_ENTITY_ID to obtain job header attributes such as status and assembly.
  • WIP_REPETITIVE_SCHEDULES — Joined on WIP_ENTITY_ID for repetitive manufacturing cost context.
  • WIP_ENTITIES — The parent entity table keyed by WIP_ENTITY_ID.
  • WIP_OPERATIONS — Provides routing operation detail matched on WIP_ENTITY_ID and OPERATION_SEQ_NUM.
  • MTL_SYSTEM_ITEMS_B — Supplies item and organization context via ORGANIZATION_ID.
  • GL_CODE_COMBINATIONS — Resolves SCRAP_ACCOUNT and EST_SCRAP_ABSORB_ACCOUNT to GL account descriptions.
  • CST_*/WIP costing APIs — The WIP costing processes populate and consume these rows during cost roll-up and period close.