Oracle discrete MFG costing.pdf
- 1. Oracle Applications User Group Discrete MFG SIG – Cost Group April 27th 2010 Release 11i & 12: Major Tables & Relationships for Costing, Session I
- 2. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 2 Background Explore the Discrete Cost Applications Look behind the forms and reports and see the underlying tables and data structures The goal is to provide a better understanding for how the Applications work Session I focuses on item cost basics; Session II focuses on Cost Rollup, Update and Mass Edits
- 3. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 3 Agenda – Session I Introduction for the next two sessions Session I – Basic Item Costing and Organization Definition Session II – Cost Rollup and Cost Transactions Costing Overview Cost Structure Overview Organization Overview Cost Setup Define Cost Types Define Material Sub-elements Define Material Overhead Sub-elements Define Overheads Define Resources Define Material Overhead Defaults
- 4. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 4 Agenda – Session I (continued) Item Costing Buy Items Item Cost Summary Table Item Cost Details Table Item Cost Views & Inquiries Wrap Up – How Did We Do?
- 5. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 5 Agenda – Session II Cost Setup Define Resources Define Overheads Define Departments Supply Chain / Sourcing Rules Setup Rollup And Item Cost Review Rollup and Rollup Cost Review Overview Define BOMs and Routings Make Item Costing Copying, Editing, and Purging Costs Copy Costs Between Cost Types and Between Inventory Organizations Mass Editing Cost Information Mass Editing Item Accounts Purging Cost Information Update Standard Costs Update Standard Costs Update Average Costs Cost History
- 6. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 6 Introduction to Session I – Costing Overview
- 7. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 7 Organization Overview FG Subinventory STORES Subinventory MRB Subinventory Global Organization (Item Master) Inventory Organization Inventory Location General Ledger Operating Unit The Global Org can be across OUs Legal Entity
- 8. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 8 Item Costing Setup Overview Cost Types Sub- Elements Sub-Element Defaults Item Costing Cost Mass Edits Cost Rollup Org Setup Session II
- 9. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 9 Organization Setup in Cost, HRMS or Inventory Cost Mgmt => Setup => Account Assignments => Organization
- 10. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 10 Organization Setup for Accounting Information Click on the “Others” button and you get these choices:
- 11. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 11 Organization Setup for Accounting Information Associate your organization with Ledger, LE and OU
- 12. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 12 Organization Tables – What Did You Just Use? HR_ORGANIZATION_INFORMATION Holds basic information for organizations Simultaneously holds the LE, OU, Ledger and Inventory ids Specify the org_information_context = 'Accounting Information‘ SELECT hoi.organization_id inv_organization_id, hoi.org_information_id unique_key, hoi.org_information_context type_of_data, hoi.org_information1 ledger_id, -- set_of_books_id in R11i hoi.org_information2 LE_ID, hoi.org_information3 OU_ID FROM hr.HR_ORGANIZATION_INFORMATION hoi WHERE hoi.org_information_context = 'Accounting Information';
- 13. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 13 Define your Inventory Organization
- 14. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 14 Define Your Inventory Organization MTL_PARAMETERS Defines your basic inventory organization controls • Costing Method • Valuation accounts (Average Costing), default valuation accounts (Std) • Purchase price, invoice price variance, inventory A/P accrual accounts • Negative quantities allowed (yes or no) • Enabled products: EAM, Project MFG, WMS, Process, etc. • And many, many more attributes SELECTorganization_code, organization_id, primary_costing_method -- 1 = STD, 2 = AVG costing FROM inv.MTL_PARAMETERS;
- 15. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 15 Define your Costing Method
- 16. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 16 Shipping Network Defaults
- 17. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 17 Cost Account Defaults
- 18. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 18 More Organization Tables HR_ALL_ORGANIZATION_UNITS Holds the names for your different types of organizations Here is a combined query to get your inventory org information: SELECT gl.name “Ledger”, haou2.name "Operating Unit", haou.name “Inventory Org” mp.organization_code "Org Code“ FROM inv.mtl_parameters mp, hr.hr_organization_information hoi, hr.hr_all_organization_units haou, hr.hr_all_organization_units haou2, gl.gl_ledgers gl WHERE hoi.org_information_context = 'Accounting Information' AND hoi.organization_id = mp.organization_id AND hoi.organization_id = haou.organization_id -- inventory organization name AND haou2.organization_id = to_number(hoi.org_information3) -- operating unit id AND gl.ledger_id = to_number(hoi.org_information1) -- ledger_id (R11i set of books)
- 19. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 19 Organization Views to Help You Here are useful organization views ORG_ORGANIZATION_DEFINITIONS CST_ORGANIZATION_DEFINITIONS HR_OPERATING_UNITS_ALL For performance on custom reports I advocate storing the following information in MTL_PARAMETERS using ATTRIBUTE columns: OPERATING_UNIT_ID LEGAL_ENTITY_ID BUSINESS_GROUP_ID LEDGER_ID CURRENCY_CODE
- 20. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 20 Cost Groups
- 21. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 21 Cost Groups Defaulted for Discrete Costing, one Cost Group per Organization Can have multiple CGs for Project MFG & Warehouse Mgmt (WMS) Project MFG allows multiple item costs by project or project group For WMS, per the reference manual: First, for all costing methods, accounts are determined by the cost group, not by the subinventory or the organization parameters. The cost groups allow items in the same subinventory to be held in different accounts. For actual costing, such as Average, FIFO, and LIFO, organizations, item costs are held by the cost groups. When cost groups are assigned by item status, the cost groups hold different item costs for items of different status. In FIFO and LIFO organizations, the layer cost is maintained with the cost group. In a Standard cost organization, a single Standard Cost is maintained for each item. All inventory of that item, regardless of Cost Group, carries the same Standard Cost.
- 22. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 22 Which Tables for Cost Groups? CST_COST_GROUPS COST_GROUP_ID COST_GROUP ORGANIZATION_ID CST_COST_GROUP_ACCOUNTS COST_GROUP_ID MATERIAL_ACCOUNT MATERIAL_OVERHEAD_ACCOUNT RESOURCE_ACCOUNT OVERHEAD_ACCOUNT OUTSIDE_PROCESSING_ACCOUNT CST_COST_GROUP_ASSIGNMENTS COST_GROUP_ID ORGANIZATION_ID
- 23. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 23 Change Gears to Item Costing Setup Cost Type Definition
- 24. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 24 What Did You Just Use for Cost Types? CST_COST_TYPES COST_TYPE_ID COST_TYPE ORGANIZATION_ID (only used if multi-org is unchecked) COSTING_METHOD_TYPE Reserved Cost Types COST TYPE COST_TYPE_ID COSTING- METHOD_ TYPE FROZEN (Standard) 1 1 AVERAGE 2 2 PENDING 3 1 FIFO 5 5 LIFO 6 6 CTO 7 1 SELECTcost_type, cost_type_id, organization_id FROM bom.CST_COST_TYPES;
- 25. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 25 Change Gears to Item Cost Setup Seeded Cost Elements – No Form to Access This COST_ELEMENT_ID COST_ELEMENT COST_ELEMENT COST_ELEMENT_ID Material 1 Material Overhead 2 Resource 3 Outside Processing 4 Overhead 5
- 26. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 26 On to Subelements Material Subelements
- 27. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 27 Subelements (Continued) Overheads – Material Overheads
- 28. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 28 Subelements (Continued) Overheads – Production Overheads
- 29. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 29 Subelements (Continued) Resources
- 30. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 30 Subelements (Continued) OSP Resources
- 31. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 31 Where Are These Subelements? BOM_RESOURCES RESOURCE_ID RESOURCE_CODE ORGANIZATION_ID COST_ELEMENT_ID PURCHASE_ITEM_ID (for OSP Resources) FUNCTIONAL_CURRENCY_FLAG UNIT_OF_MEASURE RESOURCE_TYPE AUTOCHARGE_TYPE STANDARD_RATE_FLAG (1 or 2) DEFAULT_BASIS_TYPE ABSORPTION_ACCOUNT RATE_VARIANCE_ACCOUNT ALLOW_COSTS_FLAG (1 or 2)
- 32. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 32 Resource Charging Concepts Autocharge Type AUTOCHARGE _ TYPE WIP move 1 Manual 2 PO receipt 3 PO Move 4 Default Basis Type DEFAULT_ BASIS_TYPE Typically used for: Item 1 All costs Lot 2 All Costs Resource Units 3 Prod. Ovhds Resource Value 4 Prod. Ovhds Total Value 5 Mat’l Ovhds Activity 6 Activity Based Costs
- 33. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 33 Item Cost Defaults Material Overhead Defaults
- 34. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 34 Where Are the Material Overhead Defaults? CST_ITEM_OVERHEAD_DEFAULTS ORGANIZATION_ID ITEM_TYPE CATEGORY_SET_ID CATEGORY_ID MATERIAL_OVERHEAD_ID BASIS_TYPE USAGE_RATE_OR_AMOUNT
- 35. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 35 Item Costing Start with the Find Window
- 36. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 36 Buy Item Summary Cost Information
- 37. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 37 Item Cost Settings by Cost Type
- 38. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 38 Where are These Cost Settings? CST_ITEM_COSTS ORGANIZATION_ID COST_TYPE_ID INVENTORY_ITEM_ID INVENTORY_ASSET_FLAG LOT_SIZE SHRINKAGE_RATE COST_UPDATE_ID ROLLUP_ID ASSIGNMENT_SET_ID “Who Columns” Only items with an INVENTORY_ASSET_FLAG of ‘1’ (Yes) can have a cost record The item costs in your Costing Method Cost Type (Standard, Average, etc.) are controlled by the forms and programs
- 39. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 39 Where are These Summary Costs? CST_ITEM_COSTS ORGANIZATION_ID COST_TYPE_ID INVENTORY_ITEM_ID INVENTORY_ASSET_FLAG LOT_SIZE SHRINKAGE_RATE COST_UPDATE_ID ROLLUP_ID ASSIGNMENT_SET_ID MATERIAL_COST MATERIAL_OVERHEAD_COST RESOURCE_COST OUTSIDE_PROCESSING_COST OVERHEAD_COST ITEM_COST UNBURDENED_COST BURDEN_COST PL_ITEM_COST TL_ITEM_COST PL_MATERIAL PL_MATERIAL_OVERHEAD PL_RESOURCE_COST PL_OUTSIDE_PROCESSING PL_OVERHEAD_COST TL_MATERIAL TL_MATERIAL_OVERHEAD TL_RESOURCE_COST TL_OUTSIDE_PROCESSING TL_OVERHEAD_COST
- 40. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 40 Summary Cost Relationships CST_ITEM_COSTS– General formulas TL Cost + PL Cost = ITEM_COST UNBURDENED_COST + BURDENED_COST = ITEM_COST ∑ Cost Elements = ITEM_COST COLUMN Value MATERIAL_COST 0.13 MATERIAL_OVERHEAD_COST 0 RESOURCE_COST 0 OUTSIDE_PROCESSING_COST 0 OVERHEAD_COST 0 ITEM_COST 0.13 MATERIAL_COST + MATERIAL_OVERHEAD_COST + RESOURCE_COST + OUTSIDE_PROCESSING_COST + OVERHEAD_COST ITEM_COST
- 41. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 41 Detailed Cost Information – Buy Items
- 42. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 42 Where are These Detailed Costs – Buy Items? CST_ITEM_COST_DETAILS ORGANIZATION_ID COST_TYPE_ID INVENTORY_ITEM_ID RESOURCE_ID COST_ELEMENT_ID ROLLUP_SOURCE_TYPE LEVEL_TYPE SOURCE_ORGANIZATION_ID ALLOCATION_PERCENT ITEM_COST RESOURCE_RATE X USAGE_RATE_OR_AMOUNT X BASIS_FACTOR X NET_YIELD_OR_SHRINKAGE_RATE ITEM_COST Newly defined items might not have any cost details RESOURCE_RATE: 1 X USAGE_RATE_OR_AMOUNT: 0.13 X BASIS_FACTOR: 1 X NET_YIELD_OR_SHRINKAGE_RATE: 1 X ITEM_COST: 0.13
- 43. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 43 Cost Relationships: Summary and Detail General Concepts ∑ CST_ITEM_COST_DETAILS = ∑ CST_ITEM_COSTS True by COST_ELEMENT_ID, LEVEL_TYPE or in total When you run a Cost Mass Edit it automatically corrects the Summary Cost table to equal ∑ CST_ITEM_COST_DETAILS If not equal the Standard Cost Update will fail If not equal the ∑ (Qty X Unit Costs) ≠ ∑ accounting entries
- 44. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 44 What About Cost Views?
- 45. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 45 Pre-Built or Seeded Cost View Choices
- 46. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 46 Element by sub-element Example
- 47. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 47 Cost Details for Buy Items CST_ITEM_COST_DETAILS
- 48. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 48 Extensible Cost Views You can build your own item cost views These views are registered in CST_INQUIRY_TYPES This table drives the Cost View Inquiry screens • UNIQUE_ID • INQUIRY_NAME • DESCRIPTION • USER_DEFINED • GUI_TEMPLATE_TYPE • VIEW_NAME • COLUMN1_HEADING • COLUMN2_HEADING • INVENTORY_FLAG • DISABLE_DATE • …various prompt columns
- 49. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 49 End of Session I How Did We Do? Looking for feedback Is this useful? Want less detail? More Detail? More technical information? Or less technical information?
- 50. OAUG Discrete MFG SIG – Cost Group April 27, 2010 Helping people using Oracle Applications since 1990 Slide 50