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Attention: If you only use inventory costing (see: Inventory and Manufacturing Costing Compared) and if you use average costing, you cannot view subelemental information.

Activity by department	The type of activity, department, name (description) of the responsible department, unit cost by department, percent of total unit cost for each department, and the total item unit cost.
	Cost Management displays non-routing based costs, generally material and material overhead without a department.
Activity by flexfield segment value	The flexfield options you have defined using the activity flexfield. Cost Management displays the unit cost by flexfield segment, percent of total unit cost for each flexfield segment, and the total item unit cost. For example, you might set up "Value Added" with the values "low", "medium", or "high" for your activity flexfield, and you can see your activity costs by the "Value Added" flexfield segment.
Activity by level	The activity, this level, previous level costs, and total unit cost for each activity, the percent of total unit cost for each activity, total costs for the item by level and in total, and the percentage total.
Activity by operation	The activities sorted by operation with a description of the operation. Cost Management displays the unit cost by activity by operation, percent of total unit cost for each activity by operation, and the total item unit cost.
Activity flexfield segment value by level	The flexfield options you have defined using the activity flexfield. Cost Management displays this level, previous level and total unit cost of the activity by flexfield segment, percent of total unit cost for each flexfield segment, total costs for the item by level and in total, and the percentage total. For example, you might set up "Value Added" with the values "low", "medium", or "high" for your activity flexfield, and you can see your activity costs by the "Value Added" flexfield segment.
Activity summary	The activity, the description of the activity, unit cost of the activity, percent of total unit cost for each activity, and total amounts for unit costs and percentages.
Element by activity	The cost element, activity, description of the activity, unit cost of the cost element by activity, percent of total unit cost for each cost element by activity, and the total item unit cost.
Element by department	The type of cost element, department, name (description) of the responsible department, unit cost by cost element by department, percent of total unit cost for each cost element by department, and the total item unit cost
Element by level	The cost element, this level, previous level and total item unit cost, the percent of total unit cost for each cost element, total costs for the item by level and in total, and the percentage total.
Element by operation	The cost elements, operation, a description of the operation. Oracle Cost Management displays the unit cost by cost element by operation, percent of total unit cost for each cost element by operation, and the total item unit cost.
Element by sub-element	The cost element, sub-element, the name (description) of the sub-element, item unit cost, percent of total unit cost for each cost element by sub-element, and the total item unit cost.
Element summary	The cost element, the name (description) of the cost element, unit cost of the cost element, percent of total unit cost for each cost element, and the total item unit cost.
Operation summary by level	The operation name, operation sequence number, this level, previous level and total operation unit cost, the percent of total unit cost for each operation, total costs for the item by level and in total, and the percentage total.
Sub-element by activity	The sub-element, activity, activity description, unit cost by sub-element by activity, percent of total unit cost for each sub-element by activity, the total item unit cost, and the percentage total.
Sub-element by department	The sub-element, department, name (description) of the responsible department, unit cost by sub-element by department, percent of total unit cost for each sub-element by department, and the total item unit cost.
Sub-element by flexfield segment value	The flexfield options you have defined using the sub-element flexfield. Oracle Cost Management displays the total unit cost of the item by flexfield segment, percent of total unit cost for each flexfield segment, item total cost, and the percentage total. For example, you might set up the flexfield "Fixed or Variable" with the same values to classify the sub-element. You could then see your sub-element costs by the "Fixed or Variable" flexfield segments.
Sub-element by level	The sub-element, this level, previous level and total sub-element unit cost, the percent of total unit cost for each sub-element, total costs for the item by level and in total, and the percentage total.
Sub-element by operation	The sub-elements, operation, description of the operation. Cost Management displays the unit cost by sub-element by operation, percent of total unit cost for each sub-element by operation, and the total item unit cost.
Sub-element flexfield segment value by level	The flexfield options you have defined using the sub-element flexfield. Cost Management displays this level, previous level and total unit cost of sub-element by flexfield segment, percent of total unit cost for each sub-element by flexfield segment, total costs for the item by level and in total, and the percentage total. For example, you might set up the flexfield "Fixed or Variable" with the same values to classify the sub-element. You could then see your sub-element costs by the "Fixed or Variable" flexfield segments.
Sub-element summary	The sub-element, sub-element description, item unit cost, the percentage of the total unit cost for each sub-element, the item unit cost, and percentage total.
Total cost by level	This level, previous level costs, and total item unit costs.
Total cost summary	The item unit cost.