CAC Cost vs. Planning Item Controls

Description:

Compare item make/buy controls vs. costing based on rollup controls, to find errors with your cost rollup results. There are twelve included reports, see below description for more information.

Available Reports:

Based on Rollup Yes - No BOMS Find make items where the item is set to be rolled up but there are no BOMs. May roll up to a zero cost.
Based on Rollup Yes - No Routing Find make items costs are based on the cost rollup, but there are no routings.
Based on Rollup Yes - No Rollup Find make items where it is set to be rolled up but there are no rolled up costs
Based on Rollup Yes - Buy Items Find buy items where the item is set to rolled up
Based on Rollup No - With BOMS Find make items where the item is not set to be rolled up but BOMS or routings exist.
Based on Rollup No - With Sourcing Rules Find buy items where costs are not based on the cost rollup, but sourcing rules exist.
Based on Rollup No - Make Items Find make items where the item is not set to rolled up, whether or not BOMs or routings exist.
Lot-Based Resources With Lot Size One Find make items where there are charges based on Lot but the lot size is one. Duplicates the setup charges for each item you make.
BOMs With No Components Find make items with BOMS that have no components.
Item Costing vs. Item Asset Controls Find items where the item master costed flag (costed enabled) and the item asset flag do not match.
Item Asset vs. Costing Asset Controls Find items where the item master asset and the costing asset flags do not match.
Based on Rollup No - Defaulted Costs Find items where the item is not rolled up but the defaulted flag says Yes

Parameters:

Cost Type: the Frozen or Pending cost type you wish to report (mandatory). Assignment Set: for your organization sourcing rules, enter an assignment set (optional). Category Sets 1 - 3: any item category you wish, typically the Cost or Product Line category sets (optional). Item Number: enter the specific item number(s) you wish to report (optional). Organization Code: enter the specific inventory organization(s) you wish to report (optional). Operating Unit: enter the specific operating unit(s) you wish to report (optional). Ledger: enter the specific ledger(s) you wish to report (optional).

/* +=============================================================================+ – | Copyright 2008-2025 Douglas Volz Consulting, Inc. – | All rights reserved. – | Permission to use this code is granted provided the original author is – | acknowledged. No warranties, express or otherwise is included in this permission. – +=============================================================================+ – | 1.0 15 Oct 2008 Douglas Volz Initial Coding – | 1.34 06 May 2021 Douglas Volz Using a with statement, summarized report type queries for efficiency. – | 1.35 23 Apr 2022 Douglas Volz Add new column “Defaulted Costs” and new report type “Based on – | Rollup No - Defaulted Costs”. The defaulted flag indicates – | whether the cost of the item is defaulted from the default cost – | type during cost rollup. – | 1.36 07 Jan 2024 Douglas Volz Add current onhand quantities, to help find valuation issues. Remove – | tabs, add operating unit and ledger security and inventory access controls. – | 1.37 10 Apr 2025 Douglas Volz Added in new GL and OU security profiles. – | 1.38 13 Apr 2025 Douglas Volz Fix ORA-43916 Collation Error for character expressions ‘Y’, ‘N’. – +=============================================================================+*/

Parameters

Cost Type, Category Set 1, Category Set 2, Category Set 3, Assignment Set, Item Number, Organization Code, Operating Unit, Ledger

Used tables

bom_structures_b, bom_operational_routings, mrp_sr_receipt_org, mrp_sr_source_org, mrp_sourcing_rules, mrp_sr_assignments, mrp_assignment_sets, mtl_system_items_vl, mtl_units_of_measure_vl, mtl_item_status_vl, cst_item_costs, cst_cost_types, mtl_parameters, mtl_onhand_quantities_detail, org_access_view, mfg_lookups, fnd_lookups, fnd_common_lookups, hr_organization_information, hr_all_organization_units_vl, gl_ledgers, rept, cst_item_cost_details, bom_components_b, gl_access_set_norm_assign, gl_ledger_set_norm_assign_v, mo_glob_org_access_tmp, dual

Dependencies

If you would like to try one of these Oracle EBS SQLs without having Blitz Report installed, note that some of the reports require functions from utility package xxen_util.

Example Report

CAC Cost vs. Planning Item Controls 23-Jun-2022 145141.xlsx

Report SQL

www.enginatics.com/reports/cac-cost-vs-planning-item-controls/

Blitz Report™ import options

CAC_Cost_vs_Planning_Item_Controls.xml

Case Study & Technical Analysis: CAC Cost vs. Planning Item Controls

Executive Summary

The CAC Cost vs. Planning Item Controls report is a comprehensive diagnostic tool designed to validate the integrity of standard cost rollups. It cross-references item master settings (Make/Buy codes, Asset flags) with Costing controls (Based on Rollup, Lot Size) and Manufacturing data (BOMs, Routings, Sourcing Rules). By identifying conflicting configurations—such as “Make” items with no BOMs, or “Buy” items set to roll up—this report helps prevent zero-cost items, incorrect valuations, and manufacturing variances.

Business Challenge

In complex manufacturing environments, item attributes often drift out of sync with their physical reality or financial intent. Common issues include:

Incomplete Setups: A new “Make” item is created but the BOM is missing, leading to a zero standard cost.
Conflicting Flags: An item is set to “Based on Rollup” but is purchased from a supplier, causing the system to overwrite the purchase price with a calculated (and likely zero) value.
Asset Mismatches: An item is flagged as an Asset in the Item Master but as an Expense in the Costing table, causing accounting discrepancies.
Lot Size Errors: Using a Lot Size of 1 for items with Lot-Based resources results in massively inflated unit costs (allocating a full setup charge to a single unit).

The Solution

This report acts as a “Health Check” for the costing process. It categorizes errors into 12 distinct types, allowing users to systematically fix data quality issues before running the Cost Rollup.

Pre-Rollup Validation: Running this report before a standard cost update prevents “garbage in, garbage out.”
Root Cause Analysis: It pinpoints exactly why a cost might be wrong (e.g., “No Routing” vs. “No BOM”).
Policy Enforcement: It ensures that financial policies (e.g., “All Make items must have a BOM”) are technically enforced.

Technical Architecture (High Level)

The report uses a Common Table Expression (CTE) named rept to gather all relevant item attributes and existence checks (BOM, Routing, Sourcing Rule) in one pass. It then uses a massive UNION ALL structure to classify items into specific error buckets.

Data Gathering (CTE):
- Joins MTL_SYSTEM_ITEMS_VL, CST_ITEM_COSTS, and CST_COST_TYPES.
- Performs scalar subqueries to check for the existence of BOMs (BOM_STRUCTURES_B), Routings (BOM_OPERATIONAL_ROUTINGS), and Sourcing Rules (MRP_SOURCING_RULES).
Error Classification (Main Query):
- Logic: Each SELECT statement in the UNION ALL represents a specific business rule violation.
- Example: Based on Rollup Yes - No BOMs selects items where BASED_ON_ROLLUP_FLAG = 1 AND PLANNING_MAKE_BUY_CODE = 1 (Make) AND BOM = 'N'.

Parameters & Filtering

Cost Type: The target cost type to validate (e.g., “Pending” or “Frozen”).
Assignment Set: Required to validate Sourcing Rules correctly.
Category Sets: Optional filters to focus on specific product lines.
Item/Org/Operating Unit: Standard filters for scope control.

Performance & Optimization

CTE Usage: The WITH clause (CTE) is used to calculate the expensive existence checks (BOM/Routing lookups) once per item, rather than repeating them for every error condition.
Scalar Subqueries: The existence checks use SELECT DISTINCT ... with specific WHERE clauses to efficiently return ‘Y’/’N’ (or Organization Code in the latest version) without joining the full tables in the main body.
Indexed Access: The query relies on standard indexes for INVENTORY_ITEM_ID and ORGANIZATION_ID across all joined tables.

FAQ

Q: Why is “Lot Size 1” a problem? A: If you have a Setup resource (e.g., $100 per run) and a Lot Size of 1, the system calculates the unit cost as $100/1 = $100 per unit. If the typical run size is 1000, the unit cost should be $0.10. This is a common cause of massive cost overstatements.

Q: What does “Based on Rollup” mean? A: This flag tells the Cost Rollup program, “Do not just copy the cost; calculate it by adding up the BOM and Routing.” If this is set to Yes, the system ignores any manually entered cost and tries to calculate it.

Q: Why do I see “Based on Rollup Yes - No Rollup”? A: This means the item should have rolled up (it’s set to Yes), but the rollup process failed to generate a cost, likely because the BOM exists but has no active components, or the components themselves have no cost.

Q: Can I ignore “Based on Rollup No - With BOMs”? A: Technically yes, but it’s wasteful. If you have a BOM, you usually want the system to calculate the cost. If you set “Based on Rollup” to No, you are manually maintaining a cost for an item that could be calculated automatically.

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Alert	CRM Foundation
ALR Alerts	JTF Grid Datasources
Contracts Core	Lease and Finance Management
OKC Contract Lines Summary	OKL Termination Quotes
Payments	Process Manufacturing Inventory
IBY Payment Process Request Details	GMI Cycle Count Forms
Public Sector Financials	Shipping Execution
PSA Budgetary Control Transactions	WSH Shipping/Delivery Transactions
Warehouse Management	XML Publisher
WMS Control Board Tasks	XDO Publisher Data Definitions
Capacity	Legal Entity Configurator
CRP Available Resources CRP Resource Plan	XLE Establishment and Legal Entity Associations XLE Legal Entities
Service Contracts	Applications DBA
OKS Service Contracts Billing History OKS Service Contracts Billing Schedule	AD Applied Patches AD Applied Patches 11i AD Applied Patches R12.2
Enterprise Asset Management	Installed Base
EAM Assets EAM Weekly Schedule EAM Work Orders	CSI Customer Products Summary CSI Installed Base Extended Attributes Summary CSI Installed Base Summary by Organization
Payroll	Process Manufacturing
PAY Costing Detail PAY Employee Payroll History PAY Payroll Element Details	OPM Batch Lot Cost Details OPM Batch Lot Cost Trends OPM Reconcilation
Subledger Accounting	Workflow
XLA Distribution Links Summary XLA Entity ID Mappings XLA Subledger Period Close Exceptions	WF Activity Status Summary WF Business Events and Subscriptions WF Notifications
Asia/Pacific Localizations	Enterprise Command Center
JA India - TDS Certificates JA India GSTR-1 Return JA India GSTR-2 Return JA India GSTR-3B Return	ECC Admin - Concurrent Programs ECC Admin - Data Load Tracking ECC Admin - Data Sets ECC Admin - Metadata Attributes
Advanced Pricing	Bills of Material
QP Customer Pricing Engine Request QP Modifier Details QP Price Lists QP Pricing Agreements QP Pricing Attribute Definitions	BOM Bill of Material Structure BOM Calendar Exceptions BOM Calendars BOM Item Where Used GUI BOM Routings
Property Manager	Advanced Supply Chain Planning
PN GL Reconciliation PN Generate Lease Analysis PN Generate Lease Details PN Generate Portfolio Detail PN Generate Portfolio Summary	MSC Exceptions MSC Horizontal Plan MSC Pegging Hierarchy MSC Pegging Hierarchy 11i MSC Plan Orders MSC Vertical Plan
E-Business Tax	Projects
ZX Financial Tax Register ZX Lines Summary ZX Party Tax Profiles ZX Tax Accounts ZX Tax Regimes ZX US Sales Tax	PA Capital Project Summary with Asset Detail PA Project Budget PA Revenue, Cost, Budgets by Resources PA Revenue, Cost, Budgets by Work Breakdown Structure PA Task Schedule PA Transaction Sources
Human Resources	Master Scheduling/MRP
PER Employee Assignments PER Employee Grade Changes PER Employee Salary Change PER Information Type Security PER Organization Hierarchy PER Organizations PER Security Profiles	MRP End Assembly Pegging MRP Exceptions MRP Financial Analysis MRP Horizontal Plan MRP Item Forecast MRP Pegging MRP Plan Orders MRP Sourcing Rules and Bills of Distribution
Order Management	Work in Process
ONT Cancelled Orders ONT Order Holds ONT Orders ONT Orders and Lines ONT Recurring Billing Plan ONT System Parameters ONT Transaction Types Listing ONT Transaction Types and Line WF Processes	WIP Account Distribution WIP Discrete Job Shortage WIP Entities WIP Entities Summary WIP Outside Processing WIP Required Components WIP Value WIP Value Summary
Cash Management	Cost Management
CE Bank Account Balances CE Bank Branches CE Bank Statement Import Execution CE Bank Statement and Reconciliation CE Bank Transaction Codes Listing CE Cash in Transit CE Cleared Transactions CE General Ledger Cash Account Usage CE General Ledger Reconciliation CE Transactions Available for Reconciliation	CST AP and PO Accrual Reconciliation CST COGS Revenue Matching CST Cost Groups CST Detailed Item Cost CST Inventory Value - Multi-Organization (Element Costs) 11i CST Inventory Value - Multi-Organization (Item Costs) CST Inventory Value Report - by Subinventory (Item Cost) CST Item Cost Reports CST Miscellaneous Accrual Reconciliation CST Period Close Subinventory Value CST Period Close Subinventory Value Summary CST Periodic Inventory Value CST Supply Chain Indented Bills of Material Cost CST Uninvoiced Receipts
Purchasing	Discoverer
PO Approval Assignments PO Approval Groups PO Approved Supplier List PO Cancelled Purchase Orders PO Cancelled Requisitions PO Document Types PO Headers PO Headers 11i PO Headers and Lines PO Headers and Lines 11i PO Internal Requisitions and Sales Orders PO Internal Requisitions/Deliveries Discrepancy PO Invoice Price Variance PO Purchase Price Variance PO Purchase Requisitions with PO Details	DIS Access Privileges DIS Business Areas DIS Discoverer and Blitz Report Users DIS End User Layers DIS Folders, Business Areas, Items and LOVs DIS Import Performance DIS Items, Folders and Formulas DIS Migration identify missing EulConditions DIS Users DIS Workbook Export Script DIS Workbook Import Validation DIS Workbook Owner Export Script DIS Workbooks, Folders, Items and LOVs DIS Worksheet Execution History DIS Worksheet Execution Summary DIS Worksheet SQLs
Assets	Payables
FA Additions By Source FA Asset Additions FA Asset Book Details FA Asset Book Details 11i FA Asset Cost FA Asset Impairments FA Asset Inventory FA Asset Inventory Report FA Asset Reclassification FA Asset Register FA Asset Retirements FA Asset Summary (Germany) FA CIP Cost FA Cost Adjustments FA Depreciation Projection FA Depreciation Reserve FA Journal Entry Reserve Ledger FA Revaluation Reserve FA Tax Reserve Ledger	AP 1099 Payments AP Accounted Invoice Aging AP Cash Requirement AP DPIVA Export LSNA AP Expenses AP Final Payment Register 11i AP Intercompany Invoice Details AP Invoice Approval Status AP Invoice Audit Listing AP Invoice Payments AP Invoice Payments 11i AP Invoice on Hold AP Invoice on Hold 11i AP Invoices and Lines AP Invoices and Lines 11i AP Invoices with PO, Intercompany and SLA Details AP Matched and Modified Receipts AP Negative Supplier Balance AP Open Balances Revaluation AP Open Items Revaluation AP Posted Invoice Register AP Posted Payment Register AP Preliminary Payment Register 11i AP Supplier Statement AP Suppliers AP Suppliers 11i AP Suppliers Revenue Summary AP Suppliers Revenue Summary 11i AP Trial Balance AP Trial Balance Report Definitions
Receivables	General Ledger
AR Adjustment Register AR Aging AR Aging Buckets and Interest Tiers Setup AR Applied Receipts AR Autoinvoice Interface Summary AR Customer Credit Limits AR Customer Credit Snapshot AR Customer Open Balances Period Lookback AR Customer Statement AR Customers and Sites AR Disputed Invoice AR European Sales Listing AR Incomplete Transactions AR Miscellaneous Receipts AR Miscellaneous Receipts 11i AR Open Balances Revaluation AR Open Items Revaluation AR Past Due Invoice AR Payment Terms AR Receipt Register AR Sales Journal By Customer AR Transaction Register AR Transaction Types AR Transactions and Lines AR Transactions and Lines 11i AR Transactions and Payments AR Transactions and Payments 11i AR Unaccounted Transaction Sweep AR Unapplied Receipts Register AR to GL Reconciliation	GL Account Analysis GL Account Analysis (Distributions) GL Account Analysis (Distributions) 11g GL Account Analysis (Drilldown) GL Account Analysis (Drilldown) (with inventory and WIP) GL Account Analysis 11g GL Account Analysis 11i GL Balance GL Balance (pivot) GL Balance by Account Hierarchy GL Code Combinations GL Daily Rates GL Data Access Sets GL FSG Reports GL FSG Row Orders GL Financial Statement and Drilldown (FSG) GL Header Categories Summary GL Journals GL Journals (Drilldown) GL Journals (Drilldown) 11g GL Journals 11i GL Ledger Sets GL Ledgers and Legal Entities GL Ledgers and Organizations GL Oracle FSG Converter GL Oracle FSG Converter 11g GL Period Status GL Periods GL Summary Templates GL Trial Balance - Detail GL effective vs accounting vs period start and end date comparison
Blitz Report	Inventory
Blitz Report Application Categories Blitz Report Assignments Blitz Report Assignments and Responsibilities Blitz Report Category Assignments Blitz Report Column Number Fomat Comparison between environments Blitz Report Column Translation Comparison between environments Blitz Report Column Translations Blitz Report Comparison between environments Blitz Report Default Templates Blitz Report Deletion History Blitz Report Execution Summary Blitz Report History Blitz Report LOV Comparison between environments Blitz Report LOV SQL Validation Blitz Report LOVs Blitz Report License User History Blitz Report License Users Blitz Report Parameter Anchor Validation Blitz Report Parameter Bind Variable Validation Blitz Report Parameter Comparison between environments Blitz Report Parameter Comparison between reports Blitz Report Parameter Custom LOV Duplication Validation Blitz Report Parameter DFF Table Validation Blitz Report Parameter Default Values Blitz Report Parameter Dependencies Blitz Report Parameter Table Alias Validation Blitz Report Parameter Uniqueness Validation Blitz Report Pivot Colums Validation Blitz Report RDF Import Validation Blitz Report Record History SQL Text Creation Blitz Report SQL Validation Blitz Report Security Blitz Report Templates Blitz Report Text Search Blitz Report Translations Blitz Report User History Blitz Report VPD Policy Setup Blitz Reports Blitz Upload Data Blitz Upload Dependencies Blitz Upload History	INV ABC assignments INV Aging INV Cycle count entries and adjustments INV Cycle count hit/miss analysis INV Cycle count listing INV Cycle count open requests listing INV Cycle count schedule requests INV Cycle count unscheduled items INV Cycle counts pending approval INV Default Category Sets INV Intercompany Invoice Reconciliation INV Intercompany Invoice Reconciliation 11i INV Item Category Assignment INV Item Category Sets INV Item Default Transaction Locators INV Item Default Transaction Subinventories INV Item Demand History INV Item Import Performance INV Item Relationships INV Item Reservations INV Item Statuses INV Item Supply/Demand INV Item Templates INV Items INV Lot Transaction Register INV Material Account Distribution Detail INV Material Movements INV Material Status Change History INV Material Transactions INV Material Transactions Summary INV Onhand Quantities INV Organization Access INV Organization Parameters INV Period Close Pending Transactions INV Physical Inventory Adjustments INV Physical Inventory Tags INV Physical inventory accuracy analysis INV Print Cycle Count Entries Open Interface data INV Safety Stocks INV Stock Locators INV Subinventories INV Transaction Historical Summary INV Transaction Register INV Transaction Source Types INV Transaction Types
Application Object Library	Database Administration
FND Application Context File FND Applications FND Attached Documents FND Attachment Functions FND Audit Setup FND Audit Table Changes by Column FND Audit Table Changes by Record FND Concurrent Managers FND Concurrent Program Incompatibilities FND Concurrent Programs and Executables FND Concurrent Programs and Executables 11i FND Concurrent Request Conflicts FND Concurrent Requests FND Concurrent Requests 11i FND Concurrent Requests Summary FND Data Groups FND Descriptive Flexfield Table Columns FND Descriptive Flexfields FND Document Categories FND Document Sequence Assignments FND Document Sequences FND FNDLOAD Object Transfer FND Flex Hierarchies (Rollup Groups) FND Flex Value Hierarchy FND Flex Value Security Rules FND Flex Value Sets, Usages and Values FND Flex Values FND Form Functions FND Forms Personalizations FND Help Documents and Targets FND Histogram Columns FND Key Flexfields FND Languages FND Lobs FND Log Messages FND Lookup Search FND Lookup Values FND Lookup Values Comparison between environments FND Menu Entries FND Messages FND Nodes FND Profile Option Values FND Profile Options FND Request Groups FND Responsibilities FND Responsibility Access FND Responsibility Access 11i FND Responsibility Menu Exclusions FND Role Hierarchy FND Roles FND Rollup Groups FND SOA Runtime Error FND Tables and Columns FND User Login History FND User Login Page Favorites FND User Login Summary FND User Responsibilities FND User Roles FND User Roles 11i FND Users	DBA AWR Active Session History DBA AWR Blocking Session Summary DBA AWR CPU Load (active session history) DBA AWR CPU vs Wait Time Summary DBA AWR Interconnect Traffic DBA AWR Latch Summary DBA AWR Latch by Time DBA AWR PGA History DBA AWR SQL Execution Plan History DBA AWR SQL Performance Summary DBA AWR Settings DBA AWR System Metrics Summary DBA AWR System Time Percentages DBA AWR System Time Summary DBA AWR Tablespace Usage DBA AWR Wait Class by Time DBA AWR Wait Event Summary DBA AWR Wait Event Summary (active session history) DBA Alert Log DBA Archive / Redo Log Rate DBA Automated Maintenance Tasks DBA Blocking Sessions DBA CPU Benchmark1 DBA CPU Benchmark2 DBA CPU Benchmark3 DBA Dependencies (used by) DBA Dependencies (uses) DBA Editioned Object Summary DBA Editions DBA External Table Creation DBA Feature Usage Statistics DBA Hierarchical Profiler Data DBA Index Columns DBA Jobs DBA Log Switches DBA Objects DBA Parameters DBA Profiler Data DBA Redo Log Files DBA Registry SQL Patch DBA Result Cache Objects and Dependencies DBA Result Cache Statistics DBA SGA Active Session History DBA SGA Blocking Session Summary DBA SGA Buffer Cache Object Usage DBA SGA CPU Load (active session history) DBA SGA Memory Allocation DBA SGA SQL Execution Plan History DBA SGA SQL Performance Summary DBA SGA Target Advice DBA SGA Wait Event Summary (active session history) DBA SGA+PGA Memory Configuration DBA Scheduler Jobs DBA Segments DBA Session Longops DBA Table Columns DBA Table Modifications DBA Tablespace Usage DBA Text Search DBA Trace File Contents