CAC WIP Account Summary

Description:

Report to get the WIP accounting distributions, in summary, by WIP job, resource, overhead and WIP cost update. With the Show SLA Accounting parameter you can choose to use the Release 12 Subledger Accounting (Create Accounting) account setups by selecting Yes. And if you have not modified your SLA accounting rules, select No to allow this report to run a bit faster. With parameters to limit the report size, Show Project to display or not display the project number and name, Show WIP Job to display or not display the WIP job (WIP job, description and resource codes) and Show WIP Outside Processing to display or not display the outside processing information (WIP OSP item number, supplier, purchase order, purchase order line and release). For Discrete, Flow and Workorderless WIP (but not Repetitive Schedules). Note that both Flow and Workorderless show up as the WIP Type “Flow schedule”.

Parameters:

Transaction Date From: enter the starting transaction date (mandatory). Transaction Date To: enter the ending transaction date (mandatory). Show SLA Accounting: enter Yes to use the Subledger Accounting rules for your accounting information (mandatory). If you choose No the report uses the pre-Create Accounting entries. Show Projects: display the project number and name. Enter Yes or No, use to limit the report size. (mandatory). Show WIP Jobs: display the WIP job, description, department and resource. Enter Yes or No, use to limit the report size (mandatory). Show WIP Outside Processing: display the WIP OSP item number, supplier, purchase order, purchase order line and release. Enter Yes or No, use to limit the report size (mandatory). Category Set 1: any item category you wish, typically the Cost or Product Line category set (optional). Category Set 2: any item category you wish, typically the Inventory category set (optional). Assembly Number: enter the specific assembly 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 2009- 2024 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. – +=============================================================================+ – | – | Version Modified on Modified by Description – | ======= =========== ============== ========================================= – | 1.0 06 Nov 2009 Douglas Volz Initial Coding – | 1.13 11 Mar 2021 Douglas Volz Added Flow Schedules and Workorderless WIP – | and removed redundant joins and tables to – | improve performance. – | 1.14 22 Mar 2021 Douglas Volz Add WIP Job parameter. – | 1.15 20 Dec 2021 Douglas Volz Add WIP Department. – | 1.16 12 Aug 2022 Douglas Volz Combine with WIP Account Summary No SLA report – | and add Show WIP Job and Show WIP OSP parameters. – | 1.17 14 Aug 2022 Douglas Volz Screen out zero job close variances for Flow Schedules. – | 1.18 22 Aug 2022 Douglas Volz Improve performance with outer joins and streamline dynamic SQL. – | 1.19 26 Feb 2023 Douglas Volz Fix to show job close variances. – | 1.20 20 Jun 2024 Douglas Volz Remove tabs, reinstall missing parameters and org access controls. – +=============================================================================+*/

Parameters

Transaction Date From, Transaction Date To, Show SLA Accounting, Show Projects, Show WIP Job, Show WIP Outside Processing, Category Set 1, Category Set 2, Category Set 3, Assembly Number, Organization Code, Operating Unit, Ledger

Used tables

wip_entities, wip_accounting_classes, mtl_system_items_vl, bom_departments, bom_resources, org_acct_periods, gl_code_combinations, mfg_lookups, fnd_common_lookups, hr_organization_information, hr_all_organization_units_vl, gl_ledgers, &project_tables

Categories

Enginatics

Related reports

CAC WIP Account Detail, CAC WIP Resource Efficiency

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 WIP Account Summary 17-Aug-2022 204307.xlsx

Report SQL

www.enginatics.com/reports/cac-wip-account-summary/

Blitz Report™ import options

CAC_WIP_Account_Summary.xml

Case Study & Technical Analysis: CAC WIP Account Summary

Executive Summary

The CAC WIP Account Summary report is the primary tool for reconciling Work in Process (WIP) value. It provides a summarized view of all financial activity within the factory floor, bridging the gap between operational manufacturing transactions and the General Ledger. This report is essential for:

1. WIP Reconciliation: Validating that the WIP Valuation account balance in the GL matches the net activity of the shop floor.
2. Variance Analysis: Identifying the sources of manufacturing variances (Material Usage, Resource Efficiency, etc.) at a high level before drilling down.
3. Cost Element Analysis: Breaking down WIP costs into their components (Material, Labor, Overhead, OSP) to understand cost drivers.

Business Challenge

WIP is often the most complex area of inventory accounting.

• High Volume: A single job can have hundreds of material issues, resource charges, and overhead allocations.
• Multiple Sources: Costs hit WIP from Inventory (Material Issues), Payroll/Timecards (Resource Transactions), Purchasing (OSP), and Cost Updates.
• Accounting Complexity: Different transaction types (Issue, Completion, Scrap, Variance Close) trigger different accounting rules.
• SLA Impact: As with other subledgers, Subledger Accounting (SLA) can transform the raw WIP accounting, making direct table queries inaccurate for GL reconciliation.

The Solution

This report simplifies WIP accounting by aggregating transactions into meaningful buckets.

• Cost Element Breakdown: Instead of just a total amount, it pivots the data to show columns for:
  • Material: Raw materials issued to jobs.
  • Material Overhead: Indirect costs associated with materials.
  • Resource: Labor and machine time charged.
  • Outside Processing (OSP): Services performed by external vendors.
  • Overhead: Factory burden absorbed by the job.
• Dual-Mode Architecture:
  • SLA Mode: Joins to XLA_DISTRIBUTION_LINKS to show the final, transformed accounting entries.
  • Legacy Mode: Queries WIP_TRANSACTION_ACCOUNTS directly for a faster, operational view.
• Flexible Granularity:
  • Summary View: By default, it groups by Account and Assembly, perfect for high-level reconciliation.
  • Detail View: Users can enable “Show WIP Jobs” or “Show Projects” to drill down to specific work orders or project codes.

Technical Architecture (High Level)

The query uses a dynamic FROM clause (likely hidden in the &subledger_tab variable) to switch between data sources.

• Core Data Source:
  • Non-SLA: WIP_TRANSACTION_ACCOUNTS (WTA) is the primary source. It links WIP_TRANSACTIONS to GL_CODE_COMBINATIONS.
  • SLA: The query likely joins WIP_TRANSACTIONS -> WIP_TRANSACTION_ACCOUNTS -> XLA_DISTRIBUTION_LINKS -> XLA_AE_LINES.
• Pivot Logic: The SUM(DECODE(cost_element_id...)) logic pivots the vertical transaction rows into horizontal columns for each cost element. This makes the report much easier to read than a standard transaction register.
• WIP Type Handling: It handles standard Discrete Jobs as well as Flow Schedules and Workorderless Completions, ensuring a complete picture of manufacturing activity.

Parameters & Filtering

• Show SLA Accounting: The critical switch for GL reconciliation.
• Show WIP Jobs: Toggles job-level detail.
• Show Projects: Toggles project-level detail.
• Show WIP Outside Processing: Adds details about OSP vendors and POs.
• Transaction Date From/To: Defines the accounting period.

Performance & Optimization

• Aggregation: The primary value of this report is its ability to aggregate millions of WIP transactions into a manageable number of GL summary lines.
• Dynamic SQL: By only joining to WIP_ENTITIES or PA_PROJECTS when requested, the query avoids unnecessary overhead in summary mode.

FAQ

Q: Why do I see “Cost Update” transactions? A: If you change the standard cost of an item that is currently sitting in a WIP job, the system revalues the WIP balance. This “Cost Update” transaction ensures the job’s value reflects the new standard.

Q: How do I find the “Job Close Variance”? A: Look for the “WIP Variance” transaction type. When a job is closed, any remaining balance (difference between inputs and outputs) is written off to a variance account. This report summarizes those write-offs.

Q: Does this report show “Repetitive Schedules”? A: The description notes that it covers Discrete, Flow, and Workorderless, but not Repetitive Schedules. Repetitive manufacturing uses a different accounting model in Oracle EBS.

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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
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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

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