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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Weight	Objectives
Standard Cost Management	15%	- Define and maintain standard costs 1. Create cost scenarios 2. Update and publish standard costs - Analyze standard cost variances 1. Purchase price variance 2. Usage and rate variances
Cost Accounting	25%	- Set up Cost Accounting 1. Configure cost components and elements 2. Define cost methods 3. Set up cost profiles - Process and analyze costs 1. Run cost processor 2. Review cost distributions 3. Period-end valuation and close
Receipt Accounting	20%	- Configure Receipt Accounting 1. Receipt accrual process 2. Accrue at period end - Manage Receipt Accounting transactions 1. Analyze and reconcile accruals 2. Run period-end close
Landed Cost Management	15%	- Process landed cost transactions 1. Allocate charges 2. Reconcile variances - Configure Landed Cost 1. Define charge types and rules 2. Set up estimated vs actual costs
Supply Chain Financial Orchestration	10%	- Monitor and troubleshoot flows 1. Track transaction status 2. Resolve exceptions - Set up orchestration flows 1. Define business events 2. Configure financial rules
Subledger Accounting	10%	- Configure accounting rules 1. Journal line definitions 2. Account derivation rules - Review accounting entries 1. Transfer to General Ledger 2. Validate subledger journals
Security and Inventory Configuration	5%	- Configure inventory costing parameters 1. Organization costing options 2. Item cost attributes - Set up access control 1. Define roles and data security

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q64-Q69):

NEW QUESTION # 64
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 standard cost of the configured item is based on the purchase order price quoted by the
D. The standard cost is the sum of the cost of the selected option items.
E. The roll-up calculation can be performed to update standard costs for Cost Accounting purposes

Answer: D,E

Explanation:
Reference:

NEW QUESTION # 65
Your client needs to import the relevant transactions and tax determinants for their expense items into Receipt Accounting. What is the correct sequence of processes to accomplish this?

A. Transfer Costs to Cost Management, Transfer Transactions from Inventory to Costing
B. Transfer Transactions from Receiving to Costing, Transfer Transactions from Inventory to Costing
C. Transfer Costs to Cost Management, Transfer Transactions from Receiving to Costing
D. Transfer Transactions from Inventory to Costing, Transfer Costs to Cost Management
E. Transfer Transactions from Receiving to Costing, Transfer Transactions from Inventory to Costing
F. Transfer Transactions from Receiving to Costing, Transfer Costs to Cost Management

Answer: F

Explanation:
Reference:

NEW QUESTION # 66
When running the Transfer Costs to Cost Management process, where will the primary default source for costs come from and what is the effect?

A. Receipt costs; costs include adjustments.
B. Receivables invoices; actual cost can be used.
C. Payables invoices; invoice price variance can be added to item cost.
D. Purchase order costs; item catalog costs can be used.
E. Requisition costs; validated costs can be used.

Answer: C

Explanation:
Reference:

NEW QUESTION # 67
Identify four characteristics of a cost element.

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

Answer: A,B,D,E

Explanation:
Reference:

NEW QUESTION # 68
Which predefined report should you use from Oracle Business Intelligence Publisher to manage the balance of accrued supplier liabilities for a business unit?

A. Accrual Supplier Liability Report
B. Uninvoiced Receipt Accrual Report
C. Accrual Clearing Report
D. Receipt Accounting Real Time Report
E. Accrual Reconciliation Report

Answer: E

Explanation:
Reference:
https://docs.oracle.com/cloud/farel12/scmcs_gs/FAPMA/FAPMA2269725.htm#FAPMA2269725

NEW QUESTION # 69
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