• Title and Copyright Information
• Get Help
• 1 Introduction
  • Overview of Cost Management
  • Supported Cost Methods
  • Time Zones and Dates
    • Time Zone Settings
    • Impact of Legal Entity Time Zone on Accounting Dates
    • Example of How Transactions are Costed in the Legal Entity Time Zone
    • Date Display in Cost and Receipt Accounting UI
  • Overview of Importing Cost Data
  • Web Services You Can Use to Integrate Cost Management
• 2 Receipt Accounting
  • Overview of Receipt Accounting
  • Receipt Accounting Infolets
  • Considerations for Accrual Settings
  • Receipt Accounting Tasks and Accounting Events
  • Receipt Accrual, Reconciliation, and Clearing
  • Receipt Accrual Clearing Rules
  • Receipt Accounting Cutoff Dates
  • Overview of Accrual Reversal
  • Review Receipt Accounting Distributions
  • Review Receipt Accounting Exceptions
  • Period End Uninvoiced Receipt Accrual
    • Receipt Accounting for Purchase Orders Set to Accrue at Period End
    • Create Uninvoiced Receipt Accrual
    • Run Uninvoiced Receipt Accruals Report
    • Create Accounting
    • FAQs for Period End Uninvoiced Receipt Accrual
      • What accounting date is used for the accrual journal?
      • What accounting date is used for creating the accrual reversal journal?
      • Why do the distributions created by the Create Uninvoiced Receipt Accruals process differ from the entries in the Uninvoiced Receipt Accruals Report?
      • Can I use General Ledger reversal functionality for period end accruals created from Receipt Accounting?
      • Do I need to manually create reversals in General Ledger for the period end accruals created from Receipt Accounting?
      • How do I ensure that all the processes required for period end uninvoiced receipt accrual are run and in the correct order?
      • Why is the uninvoiced receipt accrual reversal journal in the Invalid status?
      • Before closing the General Ledger period are any additional actions required for uninvoiced receipt accrual?
      • Does Receipt Accounting create encumbrance accounting for period end uninvoiced receipt accruals?
      • Are period end uninvoiced receipt accruals budgetary controlled?
  • How You Close a Receipt Accounting Period
  • Cost Management for Internal Material Transfers
  • Budgetary Control and Encumbrance Accounting
  • Receipt Accounting for Outside Processing
  • Receipt Accounting for Manual Procurement of Items for Work Orders
  • Receipt Accounting for Drop Shipments
  • Tax Accounting for Receipt Transactions
  • Global Procurement
    • Overview of Global Procurement Trade Accounting
    • Profit Center Business Units and Bill-to Business Units
    • Review Item Cost and Global Procurement Trade Transaction Accounting
  • Receipt Accounting Examples
    • Example of Consigned Inventory Accounting in a Simple Purchase Order
    • Example of Consigned Inventory Accounting of an Interorganization Transfer Across Business Units
    • Example of Consigned Inventory Accounting of an Interorganization Transfer Within the Same Business Unit
    • Example of Consigned Inventory Accounting in a Global Purchase Order
    • Example of Accounting of Global Procurement Trade Transactions into Inventory
    • Example of Accounting of Interorganization Transfers Across Business Units
    • Example of Accounting of Trade Transactions in Internal Drop Shipments
    • Example of Accounting of Global Procurement Trade Transactions into Expense
    • Example of Accounting of Interorganization Transfers Within the Same Business Unit
    • Example of Tax Accounting for a Simple Procurement Transaction
    • Example of Tax Accounting for a Consigned Inventory Transaction
    • Example of Tax Accounting for a Purchase Order Retroactive Price Change
    • Example of Tax Accounting for Interorganization Transfers Across Business Units
    • Example of Tax Accounting for Internal Drop Shipments
  • Reports and Analytics for Receipt Accounting
  • FAQ for Receipt Accounting Reports
    • Why is the Accrual Reconciliation Report not populated with any data?
    • Why aren't some of the purchase orders not appearing in the Accrual Reconciliation Report?
    • Does the Accrual Reconciliation Report provide all the accrual information?
    • Can I use the Receipt Accounting Real Time subject area for accrue at receipt and accrue at period end purchases?
  • FAQs for Receipt Accounting
    • What is the recommended sequence for scheduling of receipt accounting processes?
    • What are the accounting distribution basis options for consigned inventory transactions?
    • How do I set up accounts for different receipt accounting events?
    • Why do I see a receipt inspection balance for the purchase orders?
    • What's a tax point basis?
    • What's a tax point date?
    • When are nonrecoverable taxes calculated on Intercompany transactions?
    • What's the difference between inclusive basis and exclusive basis in tax calculations?
    • How can I create subledger account rules and subledger journal entry rule sets for receipt accounting?
    • Is the currency conversion rate on receipt required for foreign currency purchases that are matched to receipt?
    • Is there a separate transfer price for the transfer in secondary ledger?
• 3 Cost Planning
  • Cost Planning Process
  • Supply Chain Cost Rollup
    • Supply Chain Cost Rollup
    • Manage Cost Rollup Groups
    • Manage Transfer Charge Rules and Rule Sets
    • Make Sourcing Variance
  • Cost Scenario
    • Cost Rollup Scope
    • Use Latest Work Definitions for Cost Rollup
    • Effective Date
    • Create a Cost Scenario for Regular Items
    • Create a Cost Scenario for Configured Items
    • Create a Cost Scenario for Supply Chain Cost Rollup
    • State and Status of Cost Scenario
    • Cost Scenario for Periodic Average Cost Enabled Cost Book
  • Standard Costs
    • Estimating Standard Costs
    • Create Standard Costs
    • Manage Standard Costs in a Spreadsheet
    • Import Standard Costs Using File-Based Data Import
  • Resource Rates
    • Managing Resource Rates
    • Create Resource Rates
    • Manage Resource Rates in a Spreadsheet
  • Overhead Rates
    • Managing Overhead Rates
    • Overhead Absorption Type
    • Create Overhead Rates
    • Manage Overhead Rates in a Spreadsheet
  • Cost Rollup
    • Roll Up Costs
    • Cost Rollup for Process Manufacturing
    • Cost Rollup for Configured Items
    • Co-Products and By-Products in Discrete Manufacturing
    • Operation Yield for Estimating Losses during Work Order Execution
    • Cost Rollup Examples
      • Example of Cost Rollup
      • Example of Cost Rollup with Different Overhead Absorption Types
      • Example of Single Level Cost Rollup
      • Example of Supply Chain Cost Rollup for Discrete Manufacturing
      • Example of Supply Chain Cost Rollup for Process Manufacturing
  • Cost Analysis
  • Publish Costs
  • FAQs for Cost Planning
    • Does a standard cost include overhead costs?
    • Why is the valuation unit not listed on the Create Standard Cost page?
    • Why are the costs for my make items not getting rolled up?
    • Why are standard costs not being created for my make items, after the costs are rolled up?
    • Can I roll up costs for a make item with work definition of type Rework?
    • How do I set up a standard cost that's effective from a past date?
    • What does the status of a standard cost signify?
    • Why am I getting standard cost exists error although the FBDI upload is successful?
    • Why is the valuation unit invalid message shown when uploading standard costs?
    • How do I view the cost adjustments resulting from a standard cost update?
    • Can I update, deactivate, or delete a standard cost?
    • Can I delete a cost scenario?
    • Why are the rolled up costs for some of the older cost scenarios not getting displayed in the View Rolled-up Costs page?
    • Why is the Roll up Costs process not including the resource cost while rolling up the cost of the item
• 4 Cost Accounting
  • Overview of Cost Accounting
  • Cost Accounting Infolets
  • Scheduled Processes for Cost Accounting
  • Cost Accounting Process
    • Cost Accounting Process Flow
    • Create Cost Accounting Distributions
    • Track Processing Progress and Review Results
    • Review Cost Accounting Distributions
  • Cost Accounting Periods
    • Cost Accounting Periods
    • Cost Cutoff Dates
    • Cost Accounting Period Validations
    • Cost Accounting Period Statuses and Transaction Accounting
  • Cost Processing
    • Actual Cost Method
    • Standard Cost Method
    • Standard Cost Definition Process
    • Periodic Average Cost Method
    • Periodic Average Costing Process
    • Review Item Costs
    • Cost Adjustments and Cost Distributions
    • Receipt Cost Adjustment and Propagation
    • Cost Accounting for Purchase Orders
      • Purchase Order Receipts
      • Acquisition Cost Adjustment
      • Variance Absorption
      • Acquisition Cost with Enhanced Cost Processing
      • Example of Acquisition Cost Adjustment With Match Option Set to Order
      • Example of Acquisition Cost Adjustment With Match Option Set to Receipt
      • Ignore Invoice Variances for Inventory Destination Purchase Orders
    • Periodic Average Cost Adjustments
      • Periodic Average Cost Adjustments
      • Periodic Average Cost Adjustment Status
      • Create a Value Adjustment
      • Create an Opening Cost Override
    • Costing Subinventory Material Staged for Production
    • Cost Accounting for Outside Processing
    • Cost Accounting for Manual Procurement of Items for Work Orders
    • Cost Accounting for Rework and Transformation Work Orders
    • Cost Accounting for Manufacturing Work Orders
    • Review Work Order Costs
    • Review Maintenance Work Order Costs
    • Purchase Order Return and Sales Return Flows
    • Cost Accounting for Drop Shipments
    • Cost Management for Inclusive Taxes
  • Internal Material Transfers
    • Cost Management for Internal Material Transfers
    • Budgetary Control and Encumbrance Accounting
    • Example of Accounting of Interorganization Transfers
    • Example of Accounting of Interorganization Transfers with Cost Propagation
    • Example of Accounting of Intraorganization Transfers with Cost Propagation
    • Example of Accounting of Direct Transfer Order to Inventory Destination
    • Example of Accounting of In Transit Transfer Order Shipment with Cost Propagation
  • Lot Transactions
    • Cost Accounting for Lot Transactions
    • Example of Accounting of Lot Split Transactions
    • Example of Accounting of Lot Merge Transactions
    • Example of Accounting of Lot Translate Transactions
  • Cost of Goods Sold and Gross Margin
    • Sales Order Issue
    • Cost of Goods Sold Recognition
    • Oracle Fusion Cloud Revenue Management Integration
    • Sales Returns
    • Adjustment Propagation
    • Example of Cost of Goods Sold Recognition
    • Example of Return Material Authorization Recognition for Sales Returns
    • FAQ for Cost of Goods Sold and Gross Margin
      • Why is the COGS recognition accounting entry missing or not created for sales order issue or RMA receipt?
  • Global Procurement
    • Overview of Global Procurement Trade Accounting
    • Profit Center Business Units and Bill-to Business Units
    • Example of Accounting of Global Procurement Trade Transactions into Inventory
    • Example of Accounting of Global Procurement Trade Transactions into Expense
    • Review Item Cost and Global Procurement Trade Transaction Accounting
  • Cost Accounting Examples
    • Example of Using the Actual Cost Method
    • Examples of Making Cost Adjustments
    • Example of Receipt Cost Adjustment
    • Example of Acquisition Cost Adjustment for Partial Receipts
    • Example of Acquisition Cost Adjustment with Accrual Clearing
    • Example of Procurement Flow using Dual Units of Measure with Partial Receipt and no Invoice
    • Example of Procurement Flow using Dual Units of Measure with Multiple Put Away and no Invoice
    • Example of Procurement Flow using Dual Units of Measure with Partial Invoice
    • Examples of Backdating of Transactions
    • Example of Overhead Absorption for Miscellaneous Receipt or Subinventory Transfer (Receipt)
    • Example of Overhead Absorption for Interorganization Transfer Receipt
    • Example of Overhead Absorption for Interorganization Transfer Return
    • Example of Overhead Absorption for Purchase Order Receipt
    • Example of Overhead Absorption for Purchase Order Return
    • Example of Overhead Absorption for Drop Ship Delivery in Receiving Business Unit
    • Example of Overhead Absorption for Trade in Transit Receipt in Supplier Facing Business Unit for Global Procurement
    • Example of Accounting of Trade Transactions in Internal Drop Shipments
    • Example of Consigned Inventory Accounting in a Simple Purchase Order
    • Example of Consigned Inventory Accounting in a Global Purchase Order
    • Example of Consigned Inventory Accounting of an Interorganization Transfer Across Business Units
    • Example of Consigned Inventory Accounting of an Interorganization Transfer Within the Same Business Unit
    • Tax Accounting for Receipt Transactions
    • Example of Tax Accounting for a Simple Procurement Transaction
    • Example of Tax Accounting for a Consigned Inventory Transaction
    • Example of Tax Accounting for a Purchase Order Retroactive Price Change
  • Cost Management for Project Driven Supply Chain
    • Overview of Project-Driven Supply Chain Management
    • Project Costs in Supply Chain Flows
    • Oracle Project Portfolio Management Cloud Integration
    • Capture Expenditure Information in Project Costing for Sales Order Shipments
    • Capture Expenditure Information in Project Costing for Sales Returns
    • Capture Expenditure Information in Project Costing for Work Order Transactions
    • Capture Expenditure Information in Project Costing for Interorganization Transactions
    • Capture Expenditure Information in Project Costing for Miscellaneous Inventory Transactions
    • Execute Project-Striped Supply Chain Without Project Financials
  • Reports and Analytics for Cost Accounting
  • FAQs for Cost Accounting Reports
    • Why do I see negative amounts in the Period In-transit Valuation Report?
    • Why do I see a difference in the costed and accounted amount in the Period In-transit Valuation Report when all other parameters are same?
    • Why do I see a difference in the Period In-transit Valuation Report and the in-transit account?
    • Why are the quantities in the Inventory Valuation Reports different from that in the inventory?
    • Why is an item missing from the Inventory Valuation Report?
    • Why do adjustments not attribute to a specific subinventory but instead show as * when viewing by subinventory for reporting purposes?
    • How is the quantity remaining computed for each receipt layer?
  • Review Inventory Valuation
    • Analyze Inventory Valuation
    • Reconciling Inventory Value in Costing Subledger with General Ledger
  • FAQs for Cost Accounting
    • What costing category is used in Cost Accounting?
    • When should I run the Period End Validation report for Cost Accounting?
    • What happens if an item in a cost organization book has both a perpetual average item cost adjustment and a receipt cost adjustment pending?
    • What happens if the cost processors are running transactions for several cost organization books involving interorganization transfers?
    • Why a standard cost doesn’t exist error shown even if item cost is published without errors?
    • Why is the cost processor logging a standard cost missing error?
    • How can I post cost distributions and journal entries to the general ledger?
    • What happens during cost processing when an inventory organization is missing setup information?
    • How can I diagnose problems with item cost data that is missing or incorrect?
    • Why is the Unit Cost of the item disproportionate to the Transaction Quantity or Amount for the Miscellaneous Receipt transaction?
    • What are the accounting distribution basis options for consigned inventory transactions?
    • Can I revise a cost adjustment?
    • Why is the acquisition cost adjustment hitting write-off after the receipt cost adjustment?
    • How do I clear the Work in Process balances after all the product completions?
    • How do standard cost updates impact open work orders?
    • Why is the work order close transaction not costed?
    • How can I clear the Work in Process balance for a canceled work order?
    • What should I do if cost records aren’t processed due to missing inventory transactions?
    • What should I do if transactions aren’t costed because perpetual average cost is unavailable?
    • Why are the journal entries for Trade Receipt Accrual missing?
    • Why does the Trade Clearing Account have a residual balance for my return transactions?
    • What's a tax point basis?
    • What's the difference between inclusive basis and exclusive basis in tax calculations?
    • Is the accounting date of a transaction always the same as the costing date?
    • Which cost is used by Cost Accounting for customer drop shipments
    • Why are transfer orders within an inventory organization not reflecting in Cost Accounting
    • Why is the cost of goods sold recognition transaction for a given sales order not costed?
    • Why is the RMA transaction not listed on the Review Cost Accounting Distributions page?
    • How does cost accounting handle the input costs for a maintenance work order?
    • How are the periods in General Ledger synchronized to Cost Accounting?
    • Why can't I open the cost period?
    • Why do I see the Completed work orders not closed error on period close validation
    • What should I do if the scheduled process is in the Running status?
    • What should I do if the scheduled process is in the Blocked status?
    • What should I do if the scheduled process is in the Canceling status?
• 5 Landed Cost Management
  • Overview of Landed Cost Management
  • Landed Cost Management Tasks
  • Trade Operations
  • Landed Cost Charge Lines
  • Trade Operation Statuses
  • Trade Operation Templates
  • Create Estimate Landed Costs
  • How You Enable an Invoice for Landed Cost Processing
  • Create Actual Landed Costs
  • Charge Invoice Association Status
  • Upload Trade Operation Charges in a Spreadsheet
  • Analyze Landed Costs
  • FAQs for Landed Cost Management
    • What are landed costs?
    • What's a landed cost charge?
    • What's a trade operation?
    • What's a landed cost reference type?
    • Can I create a trade operation with multiple charge amounts in multiple currencies?
    • What are the criteria to enable a charge invoice for the Associate Charge Invoice task?
    • Why can’t I delete the trade operation when the associated PO schedule is deleted?
• 6 Appendix: Events and Cost Accounting Distributions
  • Overview of Cost Accounting Distributions
  • Inventory Transaction Events
    • Miscellaneous Transaction Events
    • Intraorganization Transfer Events
    • Direct Organization Transfer Events
    • Interorganization Transfer Events
    • Subinventory Transfer Order Events
    • Direct Organization Transfer Order Events
    • Interorganization Transfer Order Events
    • Internal Drop Ship Transfer Events
  • Purchasing Events
    • Receipt, Return, and Adjustment Events
    • Global Procurement Events
    • Outside Processing Events
  • Sales Events
  • Work in Process Events
    • Work in Process Events
    • Maintenance Work Order Events
    • Rework or Transform Work Order Events
  • Cost Adjustment Events
  • Consigned Material Events
    • Purchasing Events
    • Cycle Count Events
    • Direct Organization Transfer Events
    • Interorganization Transfer Events
    • Direct Organization Transfer Order Events
    • Interorganization Transfer Events
    • Global Procurement Events