Reports and Analytics for Cost Accounting

You can use the Reports and Analytics work area to access predefined reports and analytics that are related to your role.

The reports available for Oracle Cost Accounting are listed here. You can generate these reports for a cost organization and cost book combination. You can optionally specify an item range or item category range to filter the information in the reports.

Costing Balances Report

The Costing Balances Report provides information for reviewing and reconciling account balances, typically at period end. You must specify the account type and the starting and ending period for which you want to generate this report.
Period In-transit Valuation Report

The Period In-transit Inventory Valuation Report provides information to reconcile end of period in-transit inventory balances. You can use this report to review the costed or accounted inventory balance in transit for a prior period or for the most current value of in-transit inventory in the current period.

You must specify the valuation type as Asset, Expense, Consigned, or Asset and Expense. Also, you must specify whether to include zero cost items in the report and whether to summarize the total cost or show costs at the cost element level in the report.

You can optionally specify the flow type for which the report must be generated.
- In Transit Interorganization transfer
- Transfer Order In Transit Interorganization transfer
- Transfer Order In Transit Intraorganization transfer
- Interorganization Transfer Order Issue to Expense with Receipt
- All
This report uses the data generated by the Cost Reports Processor. You can download the report to a spreadsheet for a flattened view of the data and leverage native spreadsheet capabilities.

You can summarize the information in the report by selecting the required layout from the advanced options when generating the report. The layout options available for this report are listed here:
- By Inventory Organization, Category, Item, Shipment Detailed
- By Inventory Organization, Item Summary
- No Summarization
Period Inventory Valuation Report

The Period Inventory Valuation Report provides information to reconcile end of period inventory balances. You can review the costed or accounted inventory balance for a prior period or for the most current value of inventory in the current period. This report is useful for reporting inventory balances when you have a high volume of transactions.

You must specify the valuation type as Asset, Expense, or Consigned. Additionally, you can specify whether to include zero cost items and negative inventory quantity in the report. You can also generate the report to display inventory value only for transactions that are yet to be accounted. Lastly, you can specify whether to summarize the total cost or show costs at the cost element level in the report.

This report uses the data generated by the Cost Reports Processor.

You can summarize the information in the report by selecting the required layout from the advanced options when generating the report. The layout options available for this report are listed here:
- By Item Category, Inventory Organization, Subinventory
- By Inventory Organization, Subinventory
- By Valuation Unit, Item
The inventory organization and subinventory parameters will be considered only if you select a layout with inventory organization and subinventory. If you are running this report from the Scheduled Processes work area, you must select the layout option in the Output tab in Advanced options.
Period Layer Inventory Valuation Report

The Period Layer Inventory Valuation Report provides information to review end of period and current inventory FIFO layer values. The report considers all receipt layers with quantity remaining that make up the inventory balance.

You must specify the valuation type as Asset, Expense, or Consigned. Additionally, you can specify whether to include zero cost items and negative inventory quantity in the report. Lastly, you can specify whether to summarize the total cost or show costs at the cost element level in the report.

This report uses the data generated by the Cost Reports Processor. You can download the report to a spreadsheet for a flattened view of the data and leverage native spreadsheet capabilities.

You can summarize the information in the report by selecting the required layout from the advanced options when generating the report. The layout options available for this report are listed here:
- By Item, Valuation Unit, Deliveries
- No Summarization
Periodic Average Cost Details Report

The report provides transaction details for periodic average costed items in a given period. You can view the information for a selected cost organization, cost book, period, item, and valuation unit. You can optionally specify the valuation type. You can also summarize the information in the report by cost element type.
Periodic Average Cost Report

The report provides summarized periodic average cost information for a given cost organization, cost book, and period. You can optionally provide the category name, item, and valuation type. You can also choose to include items with no change in cost from the previous period in the report. The information in the report can be summarized by cost element type.
Work in Process Inventory Valuation Report

The Work in Process Inventory Valuation Report provides information for reviewing and reconciling Work-in-Process Inventory Value. You can review this information at period end to analyze work orders that are released, completed, or cancelled status. You can review the costed or accounted value as of a given date.

You can optionally specify the work method, work order type and subtype, and the work order scope. You can also specify whether the information in the report must be sorted in the ascending or descending order.

You can summarize the information in the report by selecting the required layout from the advanced options when generating the report. The layout options available for this report are listed here:
- By Plant, Item
- By Work Order Type, Work Order Subtype, Work Order
- By Plant, Item, Work Order
- By Item Category, Item, Work Order

Note: The In-Transit Valuation Report, Inventory Valuation Report, and Layer Inventory Valuation Report are deprecated. You can instead use the Period In-Transit Valuation Report, Period Inventory Valuation Report, and Period Layer Inventory Valuation Report respectively. These period reports use the data generated by the enhanced Cost Reports Processor.

You can also manually generate these reports or schedule automatic generation of these reports from the Scheduled Processes work area.

Note: The reports listed here are obsolete:

Analyze Product Gross Margin Report
Revenue and COGS Matching Report

You can instead use the Analyze Product Gross Margin page or the pre-defined OTBI report, Gross Margin Report, from Shared Folders/Supply Chain Management/Cost Management/Transactional Analysis Samples.

Tips and Considerations

You must make a note of these points with reference to the reports and analytics:

The cost reports processor builds the snapshot of information for faster performance of the reports. Therefore, as a best practice, you should consider submitting the Cost Reports Processor with a separate run control. Preferably, schedule the Cost Reports Processor to build your snapshot information periodically before you generate the report.
When you run the reports processor for the first time, it might take more time as the snapshot is built for each costing period since the first period.
In the case of very high-volume transactions, you can generate the period valuation reports in the CSV format for faster performance.
You can generate the period valuation reports to provide a snapshot of prior period information or the valuation as-of-today. But you can't generate the report for a specific date.
Intravaluation unit transfers aren't shown in the report if the Account Intravaluation Unit Transfers option isn't selected in the corresponding cost profile. This is applicable for the Period In-transit Valuation Report and Period Layer Inventory Valuation Report.
The Period In-transit Valuation Report considers the quantities put away into inventory for relieving the value from the in-transit account. Therefore, the report shows the in-transit value in the receiving organization for items received but not put away.
In the case of a transfer between an Expense valuation unit and an Asset valuation unit, the in-transit is recorded for the sending organization until physical receipt isn't recorded in the receiving organization. Therefore, the Period In-transit Inventory Valuation Report shows the in-transit amounts in negative for the receiving organization valuation unit and positive for the sending organization valuation unit in the No Summarization layout. However, in the summarized and detailed layouts of the report the amounts are summed up and the net value is shown.
When generating the Period In-transit Valuation Report you can set the Valuation Basis parameter as costed or accounted. The costed and accounted amounts might differ in these cases:
- You haven't run the final accounting for shipment transactions.
- The in-transit is relieved but you haven't run accounting in the receiving organization.
After you generate the Period Inventory Valuation Report with a specific set of columns in the output, you can't republish the report with a different set of columns. If you want a new template layout for this report then you must generate this report again with the required set of columns.
The Period Inventory Valuation Report and Period Layer Inventory Valuation Report can only be compared at the valuation unit level. The inventory control attribute level values from the period inventory valuation cannot be compared with the period layer inventory valuation because layer inventory valuation does not have summary at the subinventory level.
All period reports work in the context of periods. You can view data for the current date or for any past date in the current period. Reporting for a specific valuation as-of date in prior period isn't supported, except the corresponding period end date.

Predefined OTBI Reports

You can also use the various predefined OTBI reports to generate, review, and analyze the relevant information. These reports can be accessed from Shared Folders/Supply Chain Management/Cost Management/Transactional Analysis Samples.

Cost Comparison : This report helps you to compare the rolled-up costs of your make items between two cost scenarios. This is applicable only for standard costs. The available parameters are Cost Organization, Cost Book, Valuation Unit, Root Assembly, Current Cost Scenario, and Base Cost Scenario.
Cost Scenario Exceptions : This report lists the exceptions or errors encountered by a cost scenario across different events such as rollup, publish, and so on. The available parameters are Scenario, Event Number, Type, and Start Date.
Cost Transaction Report : The report provides a listing of costing transactions that can be viewed by transaction type or a period. The available parameters are Cost Organization, Cost Book, Effective Start Date, Effective End Date, Transaction Type, and Transaction Reference.
Costed BOM : The report provides an indented view of the rolled up cost of a bill of material. The available parameters are Cost Organization, Cost Book, Valuation Unit, Scenario, Root Assembly, Scenario Effective From, and BOM Level.
Costed BOM with Cost Element : The available parameters are Cost Organization, Cost Book, Valuation Unit, Scenario, Root Assembly, Scenario Effective From, and BOM Level.
Costing On Hand Balances : This report provides the inventory value along with costed quantity and unit cost for each item for the specified cost organization, cost book, and valuation unit combination. The available parameters are Cost Organization, Cost Book, and Valuation Unit.
Compare Standard Cost (Different Books): This report provides the comparison of standard cost at the cost element level between two different cost books.
Compare Standard Cost (Scenario to Published Cost): This report provides the standard cost comparison between a cost scenario and the published cost.
Compare Standard Cost (Scenario to Scenario): This report provides the comparison of standard cost at cost element level between two different cost scenarios.
Cost Accounting Period End Validation Error Interface Transactions : This report is available under the Period End folder. The available parameters are Period, Cost Organization, Cost Book, Error Code, and Error Message.
Cost Accounting Period End Validation Error Transactions : This report is available under the Period End folder. The available parameters are Period, Cost Organization, Cost Book, Error Code, Error Message, Inventory Organization, Reference Document Type, and Transaction Type.
Cost Accounting Period End Validation Summary : This report is available under the Period End folder. The available parameters are Period, Cost Organization, and Cost Book.
Distribution Details by Account : This report is available under the Cost Accounting Distribution folder. The available parameters are General Ledger Account, Legal Entity, Cost Organization, Cost Book, Fiscal Period, Item, Transaction Type, Cost Status, Accounting Status, General Ledger Transfer Status, Item Catalog, Item Category, Resource, Transaction Number, Reference Number, and General Ledger Batch.
Distribution Summary by Period : This report is available under the Cost Accounting Distribution folder. The available parameters are Legal Entity, Cost Organization, Cost Book, General Ledger Account, and Period.
Gross Margin Report : The available parameters are Business Unit, Cost Organization, Start Date, and End Date.
Inventory Turns : This report is available under the On hand and Margin report. The available parameters are Cost Organization, Cost Book, Inventory Organization, User Item Type, Item, Start Date, and End Date.
Periodic Average Cost Details : This report provides the item cost at the cost element level based on the periodic average cost method. The available parameters are cost organization, cost book, valuation unit, item, and period name.
Perpetual Average Cost Details : This report provides the item cost at the cost element level based on the perpetual average cost method. The available parameters are cost organization, cost book, valuation unit, item, inventory organization, reference document, reference type, transaction number, transaction type, and from and to cost date.
Period Intransit Onhand Valuation Details : The report provide the value of goods that are in transit at the cost element level for a specific period. The available parameters are cost organization, cost book, inventory organization, as of date, consigned flag, expense flag, flow type, reference type and document, and document type and number.
Period Intransit Onhand Valuation Summary : This report provides the value of goods that are in transit at the item element level for a specific period. The available parameters are cost organization, cost book, inventory organization, as of date, consigned flag, expense flag, and flow type.
Standard Cost Details : The report provides the item cost at cost element level based on the standard cost method. The available parameters are cost organization, cost book, valuation unit, item, as of date, item user item type, item lifecycle phase, scenario number, cost status, and base model.
Standard Cost Details (Estimated PPV Impact) : The report provides item valuation along with the purchase price variance based on the standard cost. The available parameters are cost organization, cost book, valuation unit, item, as of date, item user item type, item lifecycle phase, scenario number, cost status, and base model.
Standard Cost Details (Estimated PPV Impact with PO Details) : The report provides item valuation along with the purchase price variance and purchase order details based on the standard cost. The available parameters are cost organization, cost book, valuation unit, item, as of date, item user item type, item lifecycle phase, scenario number, cost status, and base model.
Standard Cost Details (Onhand Impact) : The report provides item valuation based on the standard cost. The available parameters are cost organization, cost book, valuation unit, item, as of date, item user item type, item lifecycle phase, scenario number, cost status, and base model.
Transaction Cost Details : The report provides the break-up of item cost by cost element at the transaction level. This is useful when using the actual cost method but you can also use it to review transaction costs for other cost methods.
Where Used : The available parameters are Cost Organization, Cost Book, Scenario, Valuation Unit, Root Component, and BOM Level.
Work Order Job Summary : This report is available under the Work Order Costs folder. The available parameters are Cost Organization, Cost Book, Inventory Organization, Work Order Status, Work Order, Product, Completion Age, Release Age, and WIP Balance.
Work Order Variance Details : This report is available under the Work Order Costs folder. The available parameters are Cost Organization, Cost Book, Inventory Organization, Work Order Status, Work Order, Product, and Variance Amount.

Few of the predefined OTBI reports are now obsolete and shouldn't be used because they may contain stale data. The table here lists the corresponding equivalent predefined OTBI reports:

Obsolete Reports	Alternate New Reports
Costing On Hand Balances	Costing On Hand Balances
Compare Item Cost (Different Books)	Compare Standard Cost (Different Books)
Compare Item Cost (Scenario to Published Cost)	Compare Standard Cost (Scenario to Published Cost)
Compare Item Cost (Scenario to Scenario)	Compare Standard Cost (Scenario to Scenario)
Intransit Onhand Valuation Details	Period Intransit Onhand Valuation Details
Intransit Onhand Valuation Summary	Period Intransit Onhand Valuation Summary
Item Cost Details	Periodic Average Cost Details Perpetual Average Cost Details Transaction Cost Details Standard Cost Details
Item Cost Details (Estimated PPV Impact)	Standard Cost Details (Estimated PPV Impact)
Item Cost Details (Estimated PPV Impact with PO Details)	Standard Cost Details (Estimated PPV Impact with PO Details)
Item Cost Details (Onhand Impact)	Standard Cost Details (Onhand Impact)
Onhand and Margin – Inventory Turns	Onhand and Margin – Inventory Turns

OTBI Subject Areas

In addition to the predefined reports, you can generate custom reports and analytics by using the subject areas listed here:

Cost Accounting Real Time
Cost Accounting Period Close Real Time
Cost Rollup Details Real Time
Landed Costs Real Time
New COGS and Gross Margin Real Time
Overhead Rates Real Time
Period Inventory Valuation Real Time
Period Intransit Inventory Valuation Real Time
Periodic Average Cost Real Time
Perpetual Average Cost Real Time
Resource Rates Real Time
Standard Cost Real Time
Transaction Cost Real Time
Where Used Details Real Time
Work Order Costs Real Time

Note: The Inventory Valuation Real Time, Intransit Valuation Real Time, COGS and Gross Margin Details Real Time, and Item Cost Real Time subject areas are deprecated. You can instead use the Period Inventory Valuation Real Time, Period Intransit Inventory Valuation Real Time, New COGS and Gross Margin Real Time, Standard Cost Real Time, Transaction Cost Real Time, Perpetual Average Cost Real Time, and Periodic Average Cost Real Time subject areas.

For more information on accessing and modifying reports and analytics, refer to the guide Creating and Administering Analytics and Reports.