Starting with early releases, Cost Management, one of the most stable components, provided multiple flavors. On the basis of costing method supported, it included Standard Cost, FIFO, as well as Average Costing. In terms of the manufacturing process, Cost Management offered support for Oracle Shop Floor Management (OSFM), focused on Lot based manufacturing and Lot genealogy with Work In Progress (WIP) provided cost transactions for discrete manufacturing and Oracle Process Manufacturing (OPM) supported process manufacturing.