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To help you manage project costs, Oracle Project Costing provides detailed analysis of how your actual costs compare to your project budget. Compare both actuals and outstanding commitments to your original and current budgets, and drill down from the summary of project costs to see the cost details at the task or transaction level.
One of the most important benefits of the SPFILE is that Oracle has introduced many automatic tuning features into the core of the database. Without an SPFILE, Oracle can not autotune your database. An SPFILE uses the same formatting for its file name as the PFILE, except the word spfile replaces init.