Major tables and relationships for costing april 2010
1. Oracle Applications User Group
Discrete MFG SIG – Cost Group
April 27th 2010
Release 11i & 12:
Major Tables & Relationships for Costing, Session I
2. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 2
Background
Explore the Discrete Cost Applications
Look behind the forms and reports and see the
underlying tables and data structures
The goal is to provide a better understanding for how the
Applications work
Session I focuses on item cost basics; Session II focuses
on Cost Rollup, Update and Mass Edits
3. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 3
Agenda – Session I
Introduction for the next two sessions
Session I – Basic Item Costing and Organization Definition
Session II – Cost Rollup and Cost Transactions
Costing Overview
Cost Structure Overview
Organization Overview
Cost Setup
Define Cost Types
Define Material Sub-elements
Define Material Overhead Sub-elements
Define Overheads
Define Resources
Define Material Overhead Defaults
4. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 4
Agenda – Session I (continued)
Item Costing
Buy Items
Item Cost Summary Table
Item Cost Details Table
Item Cost Views & Inquiries
Wrap Up – How Did We Do?
5. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 5
Agenda – Session II
Cost Setup
Define Resources
Define Overheads
Define Departments
Supply Chain / Sourcing Rules Setup
Rollup And Item Cost Review
Rollup and Rollup Cost Review Overview
Define BOMs and Routings
Make Item Costing
Copying, Editing, and Purging Costs
Copy Costs Between Cost Types and Between Inventory Organizations
Mass Editing Cost Information
Mass Editing Item Accounts
Purging Cost Information
Update Standard Costs
Update Standard Costs
Update Average Costs
Cost History
6. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 6
Introduction to Session I – Costing Overview
GENERAL
LEDGER
ACCOUNTS
PAYABLE
PURCHASING
FIXED
ASSETS
ACCOUNTS
RECEIVABLE
INVENTORY
ORDER
ENTRY
WORK IN
PROCESS
Shipment
Transactions
Invoice
Info
BILL OF
MATERIAL
MRP
SERVICE
Repair
RMA's
S/O Requirements
WIP Supply
to MRP
MRP Release
to WIP
ENGINEERING
COST
MANAGEMENT
BOM's/Routings
for Roll Up
Costs
Values
Trans
ENG Items
planned in
MRP
WIP Consumption &
WIP Completions
Asset
Additions
Invoices/
Payments
Asset Cost
Accum Depr
Depr Exp
PUR provides PO's
and Receipts
Delivery
Trans
Invoices /
Cash Receipt Trans
INV Receipt
Trans &
Exp Accr
Items
BOM's
Items from
BOM's
Matl
Requirements
Inventory/
WIP Trans
Values Trans
Values INV
Stds Adj
Misc Trans
for Warranty
Repair Parts
CASH
MANAGEMENT
(Bank Recon)
PROJECT
ACCOUNTING
Asset
Additions
Inventory
Transfers
Project
Charges
7. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 7
Organization Overview
FG
Subinventory
STORES
Subinventory
MRB
Subinventory
Global
Organization
(Item Master)
Inventory
Organization
Inventory
Location
General Ledger
Operating Unit
The Global Org can be
across OUs
Legal Entity
8. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 8
Item Costing Setup Overview
Cost
Types
Sub-
Elements
Sub-Element
Defaults
Item Costing
Cost Mass
Edits
Cost
Rollup
Org
Setup
Session II
9. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 9
Organization Setup in Cost, HRMS or Inventory
Cost Mgmt => Setup => Account Assignments => Organization
10. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 10
Organization Setup for Accounting Information
Click on the “Others” button and you get these choices:
11. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 11
Organization Setup for Accounting Information
Associate your organization with Ledger, LE and OU
12. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 12
Organization Tables – What Did You Just Use?
HR_ORGANIZATION_INFORMATION
Holds basic information for organizations
Simultaneously holds the LE, OU, Ledger and Inventory ids
Specify the org_information_context = 'Accounting Information‘
SELECT hoi.organization_id inv_organization_id,
hoi.org_information_id unique_key,
hoi.org_information_context type_of_data,
hoi.org_information1 ledger_id, -- set_of_books_id in R11i
hoi.org_information2 LE_ID,
hoi.org_information3 OU_ID
FROM hr.HR_ORGANIZATION_INFORMATION hoi
WHERE hoi.org_information_context = 'Accounting Information';
13. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 13
Define your Inventory Organization
14. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 14
Define Your Inventory Organization
MTL_PARAMETERS
Defines your basic inventory organization controls
• Costing Method
• Valuation accounts (Average Costing), default valuation accounts (Std)
• Purchase price, invoice price variance, inventory A/P accrual accounts
• Negative quantities allowed (yes or no)
• Enabled products: EAM, Project MFG, WMS, Process, etc.
• And many, many more attributes
SELECTorganization_code,
organization_id,
primary_costing_method -- 1 = STD, 2 = AVG costing
FROM inv.MTL_PARAMETERS;
15. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 15
Define your Costing Method
16. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 16
Shipping Network Defaults
17. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 17
Cost Account Defaults
18. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 18
More Organization Tables
HR_ALL_ORGANIZATION_UNITS
Holds the names for your different types of organizations
Here is a combined query to get your inventory org information:
SELECT gl.name “Ledger”,
haou2.name "Operating Unit",
haou.name “Inventory Org”
mp.organization_code "Org Code“
FROM inv.mtl_parameters mp,
hr.hr_organization_information hoi,
hr.hr_all_organization_units haou,
hr.hr_all_organization_units haou2,
gl.gl_ledgers gl
WHERE hoi.org_information_context = 'Accounting Information'
AND hoi.organization_id = mp.organization_id
AND hoi.organization_id = haou.organization_id -- inventory organization name
AND haou2.organization_id = to_number(hoi.org_information3) -- operating unit id
AND gl.ledger_id = to_number(hoi.org_information1) -- ledger_id (R11i set of books)
19. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 19
Organization Views to Help You
Here are useful organization views
ORG_ORGANIZATION_DEFINITIONS
CST_ORGANIZATION_DEFINITIONS
HR_OPERATING_UNITS_ALL
For performance on custom reports I advocate storing the following
information in MTL_PARAMETERS using ATTRIBUTE columns:
OPERATING_UNIT_ID
LEGAL_ENTITY_ID
BUSINESS_GROUP_ID
LEDGER_ID
CURRENCY_CODE
20. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 20
Cost Groups
21. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 21
Cost Groups
Defaulted for Discrete Costing, one Cost Group per Organization
Can have multiple CGs for Project MFG & Warehouse Mgmt (WMS)
Project MFG allows multiple item costs by project or project group
For WMS, per the reference manual:
First, for all costing methods, accounts are determined by the cost group,
not by the subinventory or the organization parameters. The cost groups
allow items in the same subinventory to be held in different accounts.
For actual costing, such as Average, FIFO, and LIFO, organizations, item
costs are held by the cost groups. When cost groups are assigned by item
status, the cost groups hold different item costs for items of different
status. In FIFO and LIFO organizations, the layer cost is maintained with
the cost group.
In a Standard cost organization, a single Standard Cost is maintained for
each item. All inventory of that item, regardless of Cost Group, carries the
same Standard Cost.
22. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 22
Which Tables for Cost Groups?
CST_COST_GROUPS
COST_GROUP_ID
COST_GROUP
ORGANIZATION_ID
CST_COST_GROUP_ACCOUNTS
COST_GROUP_ID
MATERIAL_ACCOUNT
MATERIAL_OVERHEAD_ACCOUNT
RESOURCE_ACCOUNT
OVERHEAD_ACCOUNT
OUTSIDE_PROCESSING_ACCOUNT
CST_COST_GROUP_ASSIGNMENTS
COST_GROUP_ID
ORGANIZATION_ID
23. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 23
Change Gears to Item Costing Setup
Cost Type Definition
24. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 24
What Did You Just Use for Cost Types?
CST_COST_TYPES
COST_TYPE_ID
COST_TYPE
ORGANIZATION_ID (only used if multi-org is unchecked)
COSTING_METHOD_TYPE
Reserved Cost Types
COST TYPE COST_TYPE_ID COSTING-
METHOD_
TYPE
FROZEN (Standard) 1 1
AVERAGE 2 2
PENDING 3 1
FIFO 5 5
LIFO 6 6
CTO 7 1
SELECTcost_type,
cost_type_id,
organization_id
FROM bom.CST_COST_TYPES;
25. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 25
Change Gears to Item Cost Setup
Seeded Cost Elements – No Form to Access This
COST_ELEMENT_ID
COST_ELEMENT
COST_ELEMENT COST_ELEMENT_ID
Material 1
Material Overhead 2
Resource 3
Outside Processing 4
Overhead 5
26. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 26
On to Subelements
Material Subelements
27. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 27
Subelements (Continued)
Overheads – Material Overheads
28. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 28
Subelements (Continued)
Overheads – Production Overheads
29. OAUG Discrete MFG SIG – Cost Group
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Helping people using Oracle Applications since 1990 Slide 29
Subelements (Continued)
Resources
30. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 30
Subelements (Continued)
OSP
Resources
31. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 31
Where Are These Subelements?
BOM_RESOURCES
RESOURCE_ID
RESOURCE_CODE
ORGANIZATION_ID
COST_ELEMENT_ID
PURCHASE_ITEM_ID (for OSP Resources)
FUNCTIONAL_CURRENCY_FLAG
UNIT_OF_MEASURE
RESOURCE_TYPE
AUTOCHARGE_TYPE
STANDARD_RATE_FLAG (1 or 2)
DEFAULT_BASIS_TYPE
ABSORPTION_ACCOUNT
RATE_VARIANCE_ACCOUNT
ALLOW_COSTS_FLAG (1 or 2)
32. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 32
Resource Charging Concepts
Autocharge
Type
AUTOCHARGE
_ TYPE
WIP move 1
Manual 2
PO receipt 3
PO Move 4
Default Basis
Type
DEFAULT_
BASIS_TYPE
Typically
used for:
Item 1 All costs
Lot 2 All Costs
Resource Units 3 Prod.
Ovhds
Resource Value 4 Prod.
Ovhds
Total Value 5 Mat’l
Ovhds
Activity 6 Activity
Based
Costs
33. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 33
Item Cost Defaults
Material Overhead Defaults
34. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 34
Where Are the Material Overhead Defaults?
CST_ITEM_OVERHEAD_DEFAULTS
ORGANIZATION_ID
ITEM_TYPE
CATEGORY_SET_ID
CATEGORY_ID
MATERIAL_OVERHEAD_ID
BASIS_TYPE
USAGE_RATE_OR_AMOUNT
35. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 35
Item Costing
Start with the Find Window
36. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 36
Buy Item Summary Cost Information
37. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 37
Item Cost Settings by Cost Type
38. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 38
Where are These Cost Settings?
CST_ITEM_COSTS
ORGANIZATION_ID
COST_TYPE_ID
INVENTORY_ITEM_ID
INVENTORY_ASSET_FLAG
LOT_SIZE
SHRINKAGE_RATE
COST_UPDATE_ID
ROLLUP_ID
ASSIGNMENT_SET_ID
“Who Columns”
Only items with an INVENTORY_ASSET_FLAG of ‘1’ (Yes)
can have a cost record
The item costs in your Costing Method Cost Type (Standard,
Average, etc.) are controlled by the forms and programs
39. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 39
Where are These Summary Costs?
CST_ITEM_COSTS
ORGANIZATION_ID
COST_TYPE_ID
INVENTORY_ITEM_ID
INVENTORY_ASSET_FLAG
LOT_SIZE
SHRINKAGE_RATE
COST_UPDATE_ID
ROLLUP_ID
ASSIGNMENT_SET_ID
MATERIAL_COST
MATERIAL_OVERHEAD_COST
RESOURCE_COST
OUTSIDE_PROCESSING_COST
OVERHEAD_COST
ITEM_COST
UNBURDENED_COST
BURDEN_COST
PL_ITEM_COST
TL_ITEM_COST
PL_MATERIAL
PL_MATERIAL_OVERHEAD
PL_RESOURCE_COST
PL_OUTSIDE_PROCESSING
PL_OVERHEAD_COST
TL_MATERIAL
TL_MATERIAL_OVERHEAD
TL_RESOURCE_COST
TL_OUTSIDE_PROCESSING
TL_OVERHEAD_COST
40. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 40
Summary Cost Relationships
CST_ITEM_COSTS– General formulas
TL Cost + PL Cost = ITEM_COST
UNBURDENED_COST + BURDENED_COST = ITEM_COST
∑ Cost Elements = ITEM_COST
COLUMN Value
MATERIAL_COST 0.13
MATERIAL_OVERHEAD_COST 0
RESOURCE_COST 0
OUTSIDE_PROCESSING_COST 0
OVERHEAD_COST 0
ITEM_COST 0.13
MATERIAL_COST +
MATERIAL_OVERHEAD_COST +
RESOURCE_COST +
OUTSIDE_PROCESSING_COST +
OVERHEAD_COST
ITEM_COST
41. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 41
Detailed Cost Information – Buy Items
42. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 42
Where are These Detailed Costs – Buy Items?
CST_ITEM_COST_DETAILS
ORGANIZATION_ID
COST_TYPE_ID
INVENTORY_ITEM_ID
RESOURCE_ID
COST_ELEMENT_ID
ROLLUP_SOURCE_TYPE
LEVEL_TYPE
SOURCE_ORGANIZATION_ID
ALLOCATION_PERCENT
ITEM_COST
RESOURCE_RATE X
USAGE_RATE_OR_AMOUNT X
BASIS_FACTOR X
NET_YIELD_OR_SHRINKAGE_RATE
ITEM_COST
Newly defined items might not have any cost details
RESOURCE_RATE: 1 X
USAGE_RATE_OR_AMOUNT: 0.13 X
BASIS_FACTOR: 1 X
NET_YIELD_OR_SHRINKAGE_RATE: 1 X
ITEM_COST: 0.13
43. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 43
Cost Relationships: Summary and Detail
General Concepts
∑ CST_ITEM_COST_DETAILS = ∑ CST_ITEM_COSTS
True by COST_ELEMENT_ID, LEVEL_TYPE or in total
When you run a Cost Mass Edit it automatically corrects the
Summary Cost table to equal ∑ CST_ITEM_COST_DETAILS
If not equal the Standard Cost Update will fail
If not equal the ∑ (Qty X Unit Costs) ≠ ∑ accounting entries
44. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 44
What About Cost Views?
45. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 45
Pre-Built or Seeded Cost View Choices
46. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 46
Element by sub-element Example
47. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 47
Cost Details for Buy Items
CST_ITEM_COST_DETAILS
48. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 48
Extensible Cost Views
You can build your own item cost views
These views are registered in CST_INQUIRY_TYPES
This table drives the Cost View Inquiry screens
• UNIQUE_ID
• INQUIRY_NAME
• DESCRIPTION
• USER_DEFINED
• GUI_TEMPLATE_TYPE
• VIEW_NAME
• COLUMN1_HEADING
• COLUMN2_HEADING
• INVENTORY_FLAG
• DISABLE_DATE
• …various prompt columns
49. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 49
End of Session I
How Did We Do?
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50. OAUG Discrete MFG SIG – Cost Group
April 27, 2010
Helping people using Oracle Applications since 1990 Slide 50