# Oracle EBS Cost Management Tables List

> Source: https://netray.co/tools/oracle-ebs-cost-management-tables-reference
> Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems.
> Section: Free Tools

## Short answer

A lookup of the Oracle EBS tables behind item cost, WIP jobs, BOM, routing and inventory transactions used in manufacturing costing.

## Category

oracle

## Erp

Oracle E-Business Suite

## Audience

- Oracle EBS developer
- Cost accountant
- Functional consultant

## Tool

**Kind:** worksheet

**Mode:** reference

**Columns:**

#### Table

**Key:** table

**Type:** text

#### Description

**Key:** description

**Type:** text

#### Module

**Key:** module

**Type:** text

#### Typical use

**Key:** note

**Type:** text

**Rows:**

**Table:** MTL_SYSTEM_ITEMS_B

**Description:** Item master by organization

**Module:** Inventory

**Note:** Item attributes such as costing enabled and inventory asset flag.

**Table:** MTL_PARAMETERS

**Description:** Inventory organization parameters

**Module:** Inventory

**Note:** Primary cost method and cost organization.

**Table:** MTL_MATERIAL_TRANSACTIONS

**Description:** Material transactions

**Module:** Inventory

**Note:** Issues, receipts and completions with quantities.

**Table:** MTL_TRANSACTION_ACCOUNTS

**Description:** Accounting for material transactions

**Module:** Inventory

**Note:** Debit and credit accounts per transaction.

**Table:** MTL_ONHAND_QUANTITIES_DETAIL

**Description:** On-hand quantities

**Module:** Inventory

**Note:** Current stock by subinventory and locator.

**Table:** CST_COST_TYPES

**Description:** Cost types

**Module:** Cost Management

**Note:** Frozen, Pending and user-defined cost types.

**Table:** CST_ITEM_COSTS

**Description:** Item costs by organization and cost type

**Module:** Cost Management

**Note:** Rolled-up cost per item.

**Table:** CST_ITEM_COST_DETAILS

**Description:** Item cost detail by cost element

**Module:** Cost Management

**Note:** Material, resource, overhead breakdown.

**Table:** CST_COST_GROUPS

**Description:** Cost groups

**Module:** Cost Management

**Note:** Grouping for average costing.

**Table:** CST_COST_UPDATES

**Description:** Cost update history

**Module:** Cost Management

**Note:** Header for each standard cost update.

**Table:** CST_QUANTITY_LAYERS

**Description:** Quantity layers

**Module:** Cost Management

**Note:** Layered inventory quantities by cost group.

**Table:** CST_LAYER_COST_DETAILS

**Description:** Layer cost details

**Module:** Cost Management

**Note:** Cost by element within a layer.

**Table:** CST_RESOURCE_COSTS

**Description:** Resource costs by cost type

**Module:** Cost Management

**Note:** Rates used in costing.

**Table:** CST_DEPARTMENT_OVERHEADS

**Description:** Department overhead assignments

**Module:** Cost Management

**Note:** Overhead applied to departments.

**Table:** CST_PAC_PERIODS

**Description:** Periodic average costing periods

**Module:** Cost Management

**Note:** Period set up for PAC.

**Table:** WIP_ENTITIES

**Description:** WIP entities

**Module:** WIP

**Note:** Job and schedule identifiers.

**Table:** WIP_DISCRETE_JOBS

**Description:** Discrete jobs

**Module:** WIP

**Note:** Job status, start quantity, completion quantity.

**Table:** WIP_OPERATIONS

**Description:** Job operations

**Module:** WIP

**Note:** Operation sequence for the job.

**Table:** WIP_OPERATION_RESOURCES

**Description:** Operation resources

**Module:** WIP

**Note:** Resource usage rates and charge type.

**Table:** WIP_REQUIREMENT_OPERATIONS

**Description:** Material requirements for jobs

**Module:** WIP

**Note:** Required and issued component quantities.

**Table:** WIP_PERIOD_BALANCES

**Description:** WIP period balances

**Module:** WIP

**Note:** Cost incurred, relieved and variances per period.

**Table:** WIP_TRANSACTION_ACCOUNTS

**Description:** Accounting for WIP transactions

**Module:** WIP

**Note:** Debit and credit entries by job.

**Table:** BOM_BILL_OF_MATERIALS

**Description:** Bill header

**Module:** Bills of Material

**Note:** Assembly and alternate designator.

**Table:** BOM_COMPONENTS_B

**Description:** Bill components

**Module:** Bills of Material

**Note:** Component, quantity, effectivity dates.

**Table:** BOM_OPERATIONAL_ROUTINGS

**Description:** Routing header

**Module:** Bills of Material

**Note:** Routing for an assembly.

**Table:** BOM_OPERATION_SEQUENCES

**Description:** Routing operations

**Module:** Bills of Material

**Note:** Operation sequence and department.

**Table:** BOM_OPERATION_RESOURCES

**Description:** Operation resources

**Module:** Bills of Material

**Note:** Resource usage per operation.

**Table:** BOM_RESOURCES

**Description:** Resource definitions

**Module:** Bills of Material

**Note:** Labor and machine resources.

**Table:** BOM_DEPARTMENTS

**Description:** Departments

**Module:** Bills of Material

**Note:** Where overhead and resources are grouped.

**Table:** RCV_TRANSACTIONS

**Description:** Receiving transactions

**Module:** Purchasing

**Note:** Receipts, returns and corrections.

**Table:** PO_LINES_ALL

**Description:** Purchase order lines

**Module:** Purchasing

**Note:** Price and quantity for purchase price variance work.

**Table:** GL_CODE_COMBINATIONS

**Description:** Accounting flexfield combinations

**Module:** General Ledger

**Note:** Decode accounts used in costing entries.

**Notes:** Table availability, suffixes (_B, _ALL) and multi-org views differ by EBS release. Check your data dictionary and prefer supported views and APIs for custom reports.

## Content

**Intro:** Oracle EBS spreads costing data across Inventory, Cost Management, WIP, BOM and Purchasing. This list collects the main tables so a developer or cost accountant can find where a number lives.

**Sections:**

#### How to use the list

**Body:** Search a table name or a concept such as job, resource or layer. The module column groups rows so you can look at all WIP tables together. The typical-use column states what the table is queried for. Export to Excel and attach it to a reporting design document.

**Bullets:**

- Search for a table or concept
- Filter by module to see the costing flow
- Export for developers writing reports

#### How costing data flows

**Body:** Item costs are held in CST_ITEM_COSTS and broken out by element in CST_ITEM_COST_DETAILS for each cost type. Inventory transactions in MTL_MATERIAL_TRANSACTIONS are valued with those costs, and their accounting lands in MTL_TRANSACTION_ACCOUNTS. Discrete jobs live in WIP_DISCRETE_JOBS with requirements and operations, charged material and resources accumulate, and period balances in WIP_PERIOD_BALANCES show cost relieved and variances at close.

#### Reading across modules

**Body:** To trace a job variance, start at WIP_DISCRETE_JOBS for the job, check WIP_REQUIREMENT_OPERATIONS for material issued against required, and WIP_OPERATION_RESOURCES for resources charged. Then compare the item cost from CST_ITEM_COSTS to see whether the standard was current. The same pattern applies to purchase price variance, which starts at PO_LINES_ALL and RCV_TRANSACTIONS.

#### Common mistakes

**Body:** Querying base tables without the organization filter returns mixed data from several inventory organizations. Another mistake is using a cost type other than the one your organization costs against. Finally, do not write to these tables directly. Use the open interfaces and supported APIs, which carry the validation Oracle expects.

**Cta:** Netray can help build read-only reporting over Oracle EBS data on your own infrastructure, with the query shown for review.

**Faq:**

#### Which table stores item cost in Oracle EBS?

**Answer:** CST_ITEM_COSTS stores the rolled-up item cost by inventory organization and cost type, and CST_ITEM_COST_DETAILS holds the breakdown by cost element and level. Filter by organization and cost type to avoid mixing values.

#### Where do I find discrete job status?

**Answer:** WIP_DISCRETE_JOBS holds the job status along with start quantity, completed quantity and scrapped quantity. Join to WIP_ENTITIES for the job name and organization.

#### Can I update these tables directly?

**Answer:** No. Direct updates bypass validation and can corrupt costing and accounting. Use the supported open interfaces, APIs and standard forms. Use this list for read-only investigation and reporting.

#### Do the tables differ between 12.1 and 12.2?

**Answer:** Core costing tables are broadly stable, but 12.2 introduced editioning, so base tables and editioning views differ. Confirm names in your own data dictionary before building reports.

## Search terms

Oracle EBS costing tables, CST_ITEM_COSTS table, WIP_DISCRETE_JOBS table, MTL_MATERIAL_TRANSACTIONS, Oracle cost management tables, BOM_COMPONENTS_B, Oracle EBS WIP tables

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