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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Objectives
Topic 1: Cost Management Cloud Overview	- Application architecture and key components - Cost accounting fundamentals in Oracle Cloud
Topic 2: Inventory and Costing Processes	- Inventory transactions cost processing - Receipt accounting and cost updates - Work in process (WIP) cost flows
Topic 3: Setup and Configuration	- Cost organizations and cost profiles setup - Cost methods and valuation structures - Cost component definitions and mappings
Topic 4: Period Close and Reporting	- Cost period close process - Cost reports and reconciliation
Topic 5: Troubleshooting and Best Practices	- Performance and reconciliation best practices - Common configuration issues
Topic 6: Cost Accounting and Distribution	- Cost accounting distributions - Subledger accounting integration

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q47-Q52):

NEW QUESTION # 47
Identify two characteristics of an expense pool. (Choose two.)

A. It is used only for analyzing gross margins on noninventory sales of services.
B. It is a user-defined entity that represents a grouping of expenses that you want to absorb with resource and overhead rates.
C. You can define the name of your expense pool, but you cannot define more than one.
D. It helps you analyze under-absorption and over-absorption of expenses that you want to capitalize onto the balance sheet as inventory value.

Answer: B,D

Explanation:
Reference:

NEW QUESTION # 48
Identify two characteristics of a cost profile.

A. It is used for Receipt Accounting.
B. It is used for calculating the estimated cost of manufactured items under different scenarios.
C. It is where you define which cost method you want to use for the cost component to cost element mapping.
D. It is where you define your Cost Accounting policies.

Answer: A,D

Explanation:
Reference:

NEW QUESTION # 49
In which two scenarios would you define account rules based on value sets?

A. In the absence of a chart of accounts on the accounting method
B. When a secondary ledger has a different COA
C. When there is a mapping set to convert the accounts
D. If a segment shares the same value set across multiple chart of accounts
E. When a chart of accounts is assigned to the value set definition

Answer: C,D

Explanation:
Reference:

NEW QUESTION # 50
Identify four processors available in the cost processor.

A. Costing Period Processor
B. Cost Reports Processor
C. Cost of Goods Sold Processor
D. Cost Distribution Processor
E. Cost Accounting Processor
F. Receipt Processor

Answer: B,C,D,E

Explanation:
Reference:
https://docs.oracle.com/en/cloud/saas/supply-chain-management/r13-update17d/fapma/manage-cost-accounting.html#FAPMA146491

NEW QUESTION # 51
Identify two criteria to select a specific work definition in an inventory organization when defining a cost estimation in a Cost Planning scenario

A. Work definitions with specific unit numbers
B. Work definitions with the lowest production priority
C. Work definitions with the highest production priority
D. Work definitions without alternates
E. Work definitions with the highest costing priority

Answer: C,E

Explanation:
Reference:

NEW QUESTION # 52
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