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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Executing Production with Manufacturing | 25% | - Production execution
|
| Topic 2: Implementing Applications that Enable Manufacturing | 20% | - Configuration of supporting modules
|
| Topic 3: Implementing Common Supply Chain Capabilities | 20% | - Configuration of Supply Chain
|
| Topic 4: Implementing Manufacturing Setups | 25% | - Manufacturing fundamentals
|
| Topic 5: Advanced Features and Capabilities | 10% | - Automation and Intelligence
|
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NEW QUESTION # 10
Which three are Cost accounting methods '
Answer: A,D,E
Explanation:
Oracle Manufacturing Cloud supports multiple cost accounting methods to help organizations track the cost of their goods and inventory effectively. Below is an explanation of the correct answers:
* Statement A : Perpetual Average Cost - This is a commonly used method in Oracle Cloud where the system continuously updates the average cost of an item with each receipt or transaction. This method is useful for organizations that need to track the moving average cost of goods in real-time.
Oracle SCM Cloud Cost Management Guide explains how Perpetual Average Cost is maintained and updated across transactions.
Statement C : Frozen Standard Cost - This method involves predefining a standard cost for each item at the beginning of a financial period. The cost remains " frozen " throughout the period, and variances between the actual cost and the standard cost are tracked and analyzed separately.
Reference : Oracle Costing Methods documentation specifies that the Frozen Standard Cost method is particularly useful for manufacturers who need stable cost inputs over a financial period.
Statement D : Actual Cost, also known as " FIFO " - The FIFO (First In, First Out) method records costs based on the order in which items are received. It is a type of actual costing where items are valued based on the specific costs of the earliest received inventory. Oracle Cloud supports FIFO as part of its actual costing methods.
Reference : Oracle Cost Accounting documentation details the use of FIFO for tracking actual costs in a layered costing approach.
Incorrect Statements:
Statement B : Layer Cost, also known as " LIFO " - Oracle Cloud does not natively support LIFO (Last In, First Out) as a cost method due to accounting and regulatory restrictions in various regions. LIFO is generally not used in the system as a standard method.
Statement E : Periodic Actual Cost - While there is a method called Periodic Average Cost, Periodic Actual Cost is not typically listed as a standard costing method in Oracle Cloud.
NEW QUESTION # 11
In a manufacturing plant, two purchase components, PI and P2, and a resource, Rl, are required to assemble a product. The cost of the assembly is calculated by using the standard costing method. The work definition and resource rates for the assembly have been defined as Required.
A Cost Accountant is estimating cost of the assembly, and analyzing rolled-up costs before finally publishing estimates as frozen standards to Cost Accounting by using a Cost Planning Scenario. While reviewing rolled- up costs, the extended costs of purchase components are not included in a rolled-up scenario.
What is the reason for this?
Answer: C
Explanation:
In Oracle Manufacturing Cloud, when performing a cost analysis using Cost Planning Scenarios , all components and resources involved in the assembly must be associated with the material cost plan to be included in the rolled-up cost estimates. The reason the extended costs of purchase components (P1 and P2) are not included in the rolled-up scenario is that:
* Purchase components PI and P2 are not associated with the material cost plan of the Cost Planning Scenario . This means that although the components are defined in the system, they haven ' t been linked to the cost planning scenario, so their costs are not included in the rolled-up calculations.
Incorrect options:
* Costs for purchase components PI and P2 are not defined in Cost Accounting (A) : While defining costs is necessary, the issue here is the components not being associated with the cost plan.
* Create Accounting (C) and Create Accounting Distributions (D) are not relevant to the rolled-up scenario in this context, as they relate to the accounting process, not cost planning.
Oracle Cloud ' s Cost Accounting documentation details the setup required for purchase components to be included in cost roll-ups, emphasizing their association with cost plans.
NEW QUESTION # 12
Which three statements are true about the main areas of Managerial Accounting?
Answer: A,B,D
Explanation:
In Oracle Manufacturing Cloud and related financial applications, managerial accounting plays a significant role in tracking and managing costs across supply chain and manufacturing activities. The following is a breakdown of the correct statements:
* Statement A : Receipt Accounting is the application that performs accrual accounting for all types of receipts - Receipt Accounting is a crucial module in Oracle Cloud that supports the tracking of costs and performs accruals related to receipts. This includes processes such as procurement receipts, interorganization transfers, and supplier shipments. This allows organizations to recognize and account for the expenses associated with these receipts.
Oracle Cloud SCM Documentation for Receipt Accounting outlines how the system manages accruals and matches them with purchase orders and invoices.
Statement B : Landed Cost Management gives organizations financial visibility into their extended supply chain costs - Landed Cost Management is designed to capture additional costs that arise during the transportation, handling, and processing of goods. This includes costs like shipping, insurance, and customs duties. By including these in the overall cost, it provides a more comprehensive view of the actual costs of goods in the supply chain.
Reference : Oracle Fusion SCM Guide, " Landed Cost Management, " describes how it aggregates various indirect supply chain costs to give better financial visibility.
Statement D : Cost method can be defined with granularity down to individual items - In Oracle Manufacturing Cloud, costing methods can be assigned not only at the organization level but also at a granular level down to individual items. This provides flexibility in defining different costing strategies for different products depending on their nature, manufacturing process, or market conditions.
Reference : Oracle Manufacturing Cloud User Guide explains the flexibility in configuring cost methods at different organizational and item-specific levels.
Incorrect Statements:
Statement C : Supply Chain Orchestration automatically selects the correct process based on user-defined Subledger Accounting rules when a supply creation is initiated - While Supply Chain Orchestration automates various supply chain processes, it does not select processes based on Subledger Accounting rules.
The orchestration system is more focused on managing and coordinating supply chain processes rather than determining accounting rules.
NEW QUESTION # 13
You create a work order, in which some of the operations have components with the Push supply type. While reporting material consumption on the Report Material Transaction page, you want the Push components to default whenever the operator selects Show Components.
Which setup task must you perform in the Manage Plant Parameters section to achieve this?
Answer: D
Explanation:
To ensure that Push components are automatically defaulted when reporting material consumption on the Report Material Transaction page, you must configure the system to use the Work Definition as the default source for transactions.
* Setting Default Transaction Mode to Work Definition ensures that the system automatically pulls the component list and quantities as defined in the work order or work definition when operators perform material transactions. This setting streamlines the material consumption process for Push supply type components.
Oracle Manufacturing Cloud ' s " Plant Parameters " configuration guide explains how to set the Default Transaction Mode to manage material transactions efficiently, particularly when dealing with Push components.
NEW QUESTION # 14
To help ensure compliance with the US Code of Federal Regulations (21 CFR Part 11), your client wants to enable audit trail for manufacturing work definitions and standard operations.
Which is NOT included in the audit trail for standard operations such as creation, update, and deletion?
Answer: E
Explanation:
When enabling audit trail functionality to ensure compliance with the US Code of Federal Regulations (21 CFR Part 11), certain actions related to work definitions and standard operations are audited for changes such as creation, update, and deletion. However, not all aspects are tracked in the audit trail.
* Item structure component attributes referenced from Product Information Management (PIM) are not included in the audit trail. PIM attributes are managed separately from manufacturing-specific data, and changes to these components are not captured in the standard operations audit trail.
Audited components typically include:
* Work definition header and version attributes
* Descriptive flexfields (DFFs) at any level
* Attachments at any level
* Operation resources, including alternate resources
Oracle Manufacturing Cloud ' s documentation on audit trails details the entities that can be tracked, and PIM attributes are not part of the work definitions audit scope.
NEW QUESTION # 15
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