Significance of Item Attributes in Cost Accounting

 

From Setup to Insights: Using Item Attributes Effectively in Oracle Fusion Costing

Item attributes play a critical role in controlling how an item behaves in transactions and how it is treated in cost accounting.
When defining or updating items in Oracle Fusion, specific Costing attributes determine whether transactions are costed, valued, and reported.

 

Key Costing Attributes and Their Possible Values

1. Costing Enabled

  • This is an item-defining attribute that determines whether transactions for this item are processed in cost accounting.
  • Impact: If not enabled, transactions are ignored by costing processes.

2. Inventory Asset Value

  • Indicates whether to treat the item as an asset in inventory or expense it immediately.
  • Impact: Controls whether the cost is capitalized as inventory or recognized as an expense.

 

Possible Setup Combinations

Case 1: Costing Enabled = No and Inventory Asset Value = No

Transactions will be skipped in cost accounting and there shall not be any cost or valuation calculated for the items.

In this case, the data would not be interfaced to Costing.

·       Transactions are skipped in cost accounting.

·       No cost or valuation is calculated for these items.

·       Data is not interfaced to the Costing module at all.

·       The transactions remain with Pending Interface to Costing status in Review Completed Transactions UI

 

 

 

Case 2: Costing Enabled = Yes and Inventory Asset Value = Yes

Transactions will be processed in cost accounting and there shall be cost / inventory valuation calculated for the items with asset profile.

 

·       Transactions are processed in cost accounting.

·       Cost and inventory valuation are calculated for these items with an asset profile.

·       For reporting: Run the Period Inventory Valuation Report with Valuation Type = Asset to retrieve item information.

 

Case 3 – Costing Enabled = Yes and Inventory Asset Value = No

Transactions will be processed in cost accounting and there shall be cost / inventory valuation calculated for the items with expense profile.

In this case, the data would still be transferred to Costing and would be reflecting under Expense valuation unit.

·       Transactions are processed in cost accounting.

·       Cost and valuation are calculated for these items with an expense profile.

·       Data is still transferred to Costing but appears under the Expense Valuation Unit.

·       For reporting: Run the Period Inventory Valuation Report with Valuation Type = Expense to retrieve item information.

The below table makes it easy to quickly see how attribute combinations drive costing behavior and where they can find the relevant reports.

Costing Enabled

Inventory Asset Value

Data Sent to Costing?

Transaction Processing in Cost Accounting

Cost / Valuation Calculated?

Reporting in Period Inventory Valuation Report

No

Yes

This combination is not possible

No

No

No

Skipped entirely

No

Not applicable

Yes

Yes

Yes

Processed as Asset

Yes – Asset Valuation

Valuation Type = Asset

Yes

No

Yes

Processed as Expense

Yes – Expense Valuation

Valuation Type = Expense

                                                                                                                                   

The asset cost profile is used for the item in below scenarios-

a)      Costing enabled is Yes and Inventory Asset Value is set to Yes.

b)      Costing enabled is Yes, Inventory Asset Value is set to Yes, and the receiving subinventory is of type Asset.

The expense cost profile is used for the item in below scenarios-

c)      Costing enabled is Yes and Inventory Asset Value is set to No

d)      Costing enabled is Yes, Inventory Asset Value is set to Yes, and the receiving subinventory is of type Expense.

No comments:

Post a Comment

In-transit Inventory Ownership in Oracle Fusion

  Understanding In-Transit Inventory Ownership in Oracle Fusion Internal Transfers   In Oracle Fusion Inventory Management, the ownershi...