PAY Costing Detail

Description:

Imported from Concurrent Program Application: Payroll Source: Costing Detail Report Short Name: PAYRPCDR

Parameters

Costing Effective Date Begin, Costing Effective Date End, Costing Process, Selection Criterion, Element Set, Element Classification, Element, Payroll, Consolidation Set, Government Reporting Entity, Organization, Location, Employee, Assignment Set, Include Accruals, Employment Category

Used tables

pay_element_classifications, hr_lookups, per_all_assignments_f, pay_costing_details_v

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

PAY Costing Detail 16-Oct-2023 001613.xlsx

Report SQL

www.enginatics.com/reports/pay-costing-detail/

Blitz Report™ import options

PAY_Costing_Detail.xml

Case Study & Technical Analysis: PAY Costing Detail Report

Executive Summary

The PAY Costing Detail report is a vital financial and audit tool for organizations using Oracle Payroll. It provides a highly granular breakdown of how employee earnings, deductions, and employer liabilities are costed to specific General Ledger (GL) accounts. This report is essential for finance teams to reconcile payroll expenses to the GL, analyze labor costs, and ensure compliance with accounting standards, offering a detailed view that is critical for managing one of a company’s largest expenditures.

Business Challenge

Payroll costing is a complex process, involving numerous elements, assignments, and GL accounts. Ensuring the accuracy and traceability of these costs in the General Ledger is a significant challenge for finance and payroll departments:

GL Reconciliation Difficulties: Reconciling the total payroll expense in the GL with the detailed breakdown from the payroll subledger is a common month-end headache. Discrepancies can be time-consuming to pinpoint and resolve.
Lack of Granular Cost Visibility: Standard GL reports often show aggregated payroll expenses, making it difficult to understand the true cost drivers by employee, element (e.g., regular pay, overtime, bonus), or department.
Manual Audit Trails: Tracing specific payroll costs from an individual employee’s earnings statement to its final GL posting can be a manual, multi-step process, especially during audits.
Compliance and Accuracy: Errors in payroll costing can lead to misstatements in financial reports, impacting profitability analysis and potentially leading to compliance issues.

The Solution

This report provides a precise, detailed, and auditable view of all payroll costing, empowering finance and payroll teams with superior control and insight.

Detailed Cost Breakdown: It offers a granular view of payroll costs, showing how each element (e.g., salary, benefits, taxes) for each employee assignment is distributed to specific GL accounts, along with the effective dates of these costings.
Simplified GL Reconciliation: By presenting detailed costing information, the report significantly streamlines the process of reconciling payroll subledger data with the General Ledger, helping to quickly identify and resolve any variances.
Enhanced Labor Cost Analysis: Finance managers can use the report to analyze labor costs by various criteria (e.g., organization, location, employment category), providing critical insights for budgeting and cost control.
Robust Audit Trail: The report provides a clear audit trail of payroll costs, detailing not just the amounts but also the elements, assignments, and effective dates, which is invaluable during internal and external financial audits.

Technical Architecture (High Level)

The report primarily leverages Oracle Payroll’s costing views and tables to provide its detailed output.

Primary Tables/Views Involved:
- pay_costing_details_v (a key view that consolidates payroll costing information).
- per_all_assignments_f (for employee assignment details).
- pay_element_classifications (for classifying payroll elements).
- hr_lookups (for translating various lookup codes into user-friendly descriptions).
- gl_code_combinations_kfv (to display the readable GL account segments).
Logical Relationships: The report links employee assignments to their associated payroll runs and the resulting costing details. It then joins to element classification tables and GL code combination tables to present a comprehensive, user-friendly view of how each payroll item contributes to the overall GL expenditure.

Parameters & Filtering

The report offers an extensive set of parameters for highly specific filtering and analysis:

Date Range: Costing Effective Date Begin and Costing Effective Date End allow for reporting on specific payroll periods or date ranges.
Process and Elements: Costing Process, Element Set, Element Classification, and Element provide granular control over which types of payroll costs are included.
Organizational Filters: Payroll, Consolidation Set, Government Reporting Entity, Organization, and Location allow for filtering by various organizational hierarchies.
Employee-Specific Filters: Employee and Assignment Set enable detailed analysis for individuals or groups of employees.
Include Accruals: A parameter to include or exclude accrual-based costings.

Performance & Optimization

As a detailed transactional report, it is optimized through its robust filtering capabilities.

Date and Organization-Driven Filtering: The mandatory date range and common organizational filters (like Payroll or Organization) allow the database to efficiently narrow down the large volume of payroll data before applying more complex joins.
Leveraging Views: The use of views like pay_costing_details_v simplifies the underlying SQL and can sometimes leverage pre-indexed structures or materialized views for faster retrieval.

FAQ

1. What is “Costing” in Oracle Payroll? Costing is the process in Oracle Payroll where the monetary value of earnings, deductions, and other payroll elements is assigned to specific General Ledger (GL) accounts. This ensures that labor expenses are accurately recorded in the company’s financial statements.

2. How does this report help in reconciling payroll to the General Ledger? By providing a detailed breakdown of amounts posted to each GL account from payroll, this report allows finance users to compare these details directly against the GL trial balance. Any differences can be quickly identified and traced back to specific elements or employees for investigation.

3. What is the significance of “Element Classification” in this report? Element Classification groups similar payroll elements (e.g., “Earnings,” “Pre-Tax Deductions,” “Voluntary Deductions”). This parameter allows users to focus on specific categories of payroll costs, which is useful for analyzing certain types of expenses or for audit purposes.

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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
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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
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