CST Item Cost Reports – Oracle EBS SQL Report
Oracle E-Business Suite SQL report from the Enginatics Library powered by Blitz Report™.
Overview
Flexible costing set of reports - analyze item costs for any cost type. Choose from the following options: Choose one of the following options: Activity Summary - Report item costs by activity. Activity by Department - Report item costs by activity and department. Activity by Flexfield Segment Value - Report item costs by the descriptive flexfield segment you enter. Activity by Operation - Report item costs by activity and operation sequence number. Element - Report item costs by cost element and cost level. Element by Activity - Report item costs by cost element and activity. Element by Department - Report item costs by cost element and department. Element by Operation - Report item costs by cost element and operation sequence number. Element by Sub-Element - Report item costs by cost element and sub-element. Operation Summary by Level - Report item costs by operation sequence number and cost level. Operation by Activity - Report item costs by operation sequence number and activity. Operation by Sub-Element - Report item costs by operation sequence number and sub-element. Sub-Element - Report item costs by sub-element. Sub-Element by Activity - Report item costs by sub-element and activity. Sub-Element by Department - Report item costs by sub-element and department. Sub-Element by Flexfield Segment Value - Report item costs by the descriptive flexfield segment you enter. Sub-Element by Operation - Report item costs by sub-element and operation sequence number.
Report Parameters
Organization Code, Ledger, Report Name, Cost Type, Category Set, Category From, Category To, Item, Item From, Item To, Sort Option
Oracle EBS Tables Used
gl_ledgers, fnd_currencies, org_organization_definitions, mtl_parameters, mtl_system_items_vl, mtl_units_of_measure_tl, mtl_item_status_vl, cst_detail_cost_view, cst_cost_types, mtl_category_sets_v, mtl_item_categories, mtl_categories_kfv
Report Categories
Related Reports
CAC New Items, CST Detailed Item Cost, CAC Calculate ICP PII Item Costs by Where Used, CAC Last Standard Item Cost, CAC Onhand Lot Value (Real-Time), CAC ICP PII Inventory Pending Cost Adjustment, CAC New Standard Item Costs, CAC Cost vs. Planning Item Controls
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 | CST Item Cost Reports 15-Jun-2019 123903.xlsx |
| Blitz Report™ XML Import | CST_Item_Cost_Reports.xml |
| Full SQL on Enginatics | www.enginatics.com/reports/cst-item-cost-reports/ |
Executive Summary
The CST Item Cost Reports is a versatile, multi-purpose reporting tool designed to analyze item costs from various angles. Instead of having ten separate reports for “Cost by Activity”, “Cost by Department”, “Cost by Operation”, etc., this single report uses a “Report Name” parameter to pivot the data dynamically. It is invaluable for deep-dive cost analysis in manufacturing environments.
Business Challenge
Different users need to see cost data in different ways:
- Production Manager: “How much does the ‘Assembly’ department contribute to the cost of this widget?” (View: Element by Department)
- Process Engineer: “Which specific operation is the most expensive?” (View: Operation Summary)
- Cost Accountant: “What is the breakdown of overheads?” (View: Sub-Element)
Solution
A single SQL report that changes its output columns and grouping based on the user’s selection.
Key Views (Report Names):
- Activity Summary: Costs grouped by Activity (ABC Costing).
- Element: The classic Material/Labor/Overhead breakdown.
- Operation Summary: Costs grouped by Routing Operation Sequence.
- Sub-Element: Detailed breakdown (e.g., “Gold” vs. “Silver” material, or “Setup” vs. “Run” labor).
Architecture
The report queries the CST_DETAIL_COST_VIEW, a standard Oracle view that joins CST_ITEM_COSTS and CST_ITEM_COST_DETAILS with related master data tables like BOM_DEPARTMENTS and BOM_OPERATION_SEQUENCES.
Key Tables:
CST_DETAIL_COST_VIEW: The primary source of cost details.CST_COST_TYPES: Defines the cost scenario (Frozen, Pending, etc.).MTL_SYSTEM_ITEMS_VL: Item master.
Impact
- Decision Support: Provides the specific data slice needed for make-vs-buy decisions, process improvements, and pricing.
- Simplicity: Reduces the number of distinct reports users need to learn and maintain.
- Granularity: Offers the deepest possible view into the components of a standard cost.
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