CAC Inventory Pending Cost Adjustment - No Currencies – Oracle EBS SQL Report

Oracle E-Business Suite SQL report from the Enginatics Library powered by Blitz Report™.

Overview

Report showing the potential standard cost changes for onhand and intransit inventory value which you own. If you enter a period name this report uses the quantities from the month-end snapshot; if you leave the period name blank it uses the real-time quantities. The Cost Type (Old) defaults to your Costing Method Cost Type (Average, Standard, etc.); and the To Currency Code and the Organization Code default from the organization code set for this session. Unlike the CAC Inventory Pending Cost Adjustment report, this version does not display any cost differences due to changes in foreign currency rates (FX). If you want to see the impact of FX changes, please use the CAC Inventory Pending Cost Adjustment report.

If using this report for reporting after the standard cost update has run this report requires both the before and after cost types available for reporting purposes. Using the item cost copy please save your Frozen costs before running the standard cost update.

Parameters:

Period Name (Closed): to use the month-end quantities, choose a closed inventory accounting period (optional). Cost Type (New): enter the Cost Type that has the revised or new item costs (mandatory). Cost Type (Old): enter the Cost Type that has the existing or current item costs, defaults to the Frozen Cost Type (mandatory). Category Set 1: the first item category set to report, typically the Cost or Product Line Category Set (optional). Category Set 2: The second item category set to report, typically the Inventory Category Set (optional). Only Items in New Cost Type: enter Yes to only report the items in the New Cost Type. Specify No if you want to use this report to reconcile overall inventory value (mandatory). Include Items With No Quantities: enter Yes to report items that do not have onhand quantities (mandatory). Include Zero Item Cost Differences: enter Yes to include items with a zero item cost difference (mandatory). Item Number: specific buy or make item you wish to report (optional). Organization Code: enter the inventory organization(s) you wish to report, defaults to your session’s inventory organization (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 2008-2023 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. – | – | Original Author: Douglas Volz (doug@volzconsulting.com) – | – | Program Name: xxx_std_cost_pending_adj_rept.sql – | – | Version Modified on Modified by Description – | ======= =========== ============== ========================================= – | 1.0 21 Nov 2010 Douglas Volz Created initial Report for prior client – | 1.11 05 Jun 2022 Douglas Volz Fix for category accounts (valuation accounts) and – | added subinventory description. – | 1.12 23 Sep 2023 Douglas Volz Add parameter to not include zero item cost differences, – | removed tabs and added org access controls. – | 1.13 09 Nov 2023 Douglas Volz Add item master and costing lot sizes, use default controls, – | based on rollup and shrinkage rate columns – | 1.14 04 Dec 2023 Douglas Volz Added G/L and Operating Unit security restrictions. – +=============================================================================+*/

Report Parameters

Period Name (Closed), Cost Type (New), Cost Type (Old), Category Set 1, Category Set 2, Category Set 3, Only Items in New Cost Type, Include Items With No Quantities, Include Zero Item Cost Differences, Item Number, Organization Code, Operating Unit, Ledger

Oracle EBS Tables Used

mtl_secondary_inventories, inv_organizations, cst_cost_group_accounts, cst_cost_groups, mtl_categories_b, mtl_category_sets_b, mtl_item_categories, mtl_category_accounts, mtl_interorg_parameters, mtl_system_items_vl, mtl_units_of_measure_vl, mtl_item_status_vl, mfg_lookups, fnd_common_lookups, gl_code_combinations

Report Categories

Enginatics

Running This SQL Without Blitz Report

Some Oracle EBS SQL reports in this library require functions from the utility package xxen_util. Install it before running the SQL directly against your Oracle EBS database.

Download & Import Options

Resource	Link
Excel Example Output	None
Blitz Report™ XML Import	CAC_Inventory_Pending_Cost_Adjustment_No_Currencies.xml
Full SQL on Enginatics	www.enginatics.com/reports/cac-inventory-pending-cost-adjustment-no-currencies/

Case Study & Technical Analysis: CAC Inventory Pending Cost Adjustment - No Currencies

Executive Summary

The CAC Inventory Pending Cost Adjustment - No Currencies report is a specialized version of the standard cost simulation tool. It calculates the revaluation impact of a pending standard cost update but explicitly excludes variances caused by foreign currency exchange rate fluctuations. This allows cost accountants to focus purely on the operational cost changes (e.g., material price, labor rate, overhead) without the noise of FX market volatility.

Business Challenge

In global organizations, standard costs often include components sourced in foreign currencies.

Signal vs. Noise: When analyzing a cost update, a 5% increase in total inventory value might be 1% material price increase and 4% currency shift. Separating these is crucial for decision making.
Operational Accountability: Procurement teams are responsible for negotiated prices, not for the exchange rate. Reporting total variance muddies the water on performance.
Revaluation Strategy: Companies may choose to update operational costs quarterly but update currency rates monthly (or vice versa). This report supports that decoupled strategy.

Solution

This report filters the revaluation analysis.

FX Exclusion: It compares the “Old” and “New” costs but suppresses differences that are solely due to the Currency Conversion Rate parameter changes.
Operational Focus: Highlights items where the base cost (in the functional currency) is changing due to BOM, Routing, or Item Price changes.
Reconciliation: Can be used in conjunction with the full “Pending Cost Adjustment” report to mathematically isolate the FX impact (Total Impact - No Currency Impact = FX Impact).

Technical Architecture

The logic mirrors the standard Pending Cost Adjustment report but adds a filter:

Cost Comparison: Joins cst_item_costs for Old and New cost types.
Logic: The SQL likely includes a clause or calculation that neutralizes the exchange rate factor or filters out rows where the item cost in the transaction currency hasn’t changed.
Scope: Covers On-hand and Intransit inventory.

Parameters

Cost Type (New/Old): (Mandatory) The scenarios to compare.
Only Items in New Cost Type: (Mandatory) Focuses the report.
Include Zero Item Cost Differences: (Mandatory) Toggle to show/hide unchanged items.

Performance

Efficient: By filtering out currency-only changes, the output is often much smaller and easier to review than the full report.
Pre-Update Check: Essential to run before the Standard Cost Update to verify the intended operational changes.

FAQ

Q: Why would I ignore currency changes? A: If you are trying to validate that your new material prices were loaded correctly, currency fluctuations are just “noise” that makes it harder to spot data entry errors.

Q: Does this report update the costs? A: No, it is a simulation/reporting tool only.

Q: Can I see the FX impact separately? A: Not directly in this report. You would run this report and the standard report, then compare the totals.

CAC Inventory Pending Cost Adjustment - No Currencies | Oracle EBS SQL Report

Report showing the potential standard cost changes for onhand and intransit inventory value which you own. If you enter a period name this report uses the…