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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Objectives
Cost Management Cloud Overview	- Application architecture and key components - Cost accounting fundamentals in Oracle Cloud
Troubleshooting and Best Practices	- Common configuration issues - Performance and reconciliation best practices
Setup and Configuration	- Cost organizations and cost profiles setup - Cost component definitions and mappings - Cost methods and valuation structures
Inventory and Costing Processes	- Work in process (WIP) cost flows - Inventory transactions cost processing - Receipt accounting and cost updates
Cost Accounting and Distribution	- Subledger accounting integration - Cost accounting distributions
Period Close and Reporting	- Cost period close process - Cost reports and reconciliation

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q60-Q65):

NEW QUESTION # 60
Your client wants to view Landed Cost Variance. Which pair of search options are available to view Landed Cost Variance?

A. Business Unit and Legal Entity
B. Legal Entity and Cost Organization
C. Inventory Organization and Legal Entity
D. Inventory Organization and Cost Organization
E. Business Unit and Cost Organization
F. Business Unit and Inventory Organization

Answer: F

Explanation:
Reference:

NEW QUESTION # 61
The process to map the AP invoices to the trade operation charges has completed. Which entity did the application use to do this?

A. PreReference Types
B. Material Receipts
C. Trade Operation Template
D. Charge Names
E. Routes

Answer: A

Explanation:
Reference:

NEW QUESTION # 62
Identify four characteristics of a cost element.

A. It uses date effectivity.
B. It is user-defined.
C. It is the granularity at which costs are tracked and accounted.
D. Users can define any number of cost elements.
E. It is the most granular level of cost captured by upstream systems such as procurement, accounts payable, and manufacturing.
F. The mapping of cost components into cost elements is user-defined.

Answer: A,B,E,F

Explanation:
Reference:

NEW QUESTION # 63
Identify two ways that standard cost is calculated.

A. The cost of a configured item is calculated based on the work definition of the model item.
B. Users must manually enter the cost of each configured item; the calculation is not automated.
C. The roll-up calculation can be performed to update standard costs for Cost Accounting purposes
D. The standard cost is the sum of the cost of the selected option items.
E. The standard cost of the configured item is based on the purchase order price quoted by the

Answer: C,D

Explanation:
Reference:

NEW QUESTION # 64
At what level can you define item cost profiles?

A. Item cost profiles are defined within an inventory organization. There can be only one cost method for an inventory organization.
B. Item cost profiles are defined at the cost organization level. All items within a cost organization must use the same cost profile.
C. Different items within an inventory organization can use different cost profiles, but items within an item category must all use the same cost profile because that is the level at which the default cost profile is defined.
D. Cost profiles are ultimately defined at the item level. Different items within the same inventory organization can use different cost profiles.

Answer: C

Explanation:
Reference:

NEW QUESTION # 65
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