2026 Oracle Accurate 1Z0-1074-26 Questions Exam

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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Objectives
Topic 1: Cost Management Overview	- Cost accounting concepts in Oracle Cloud - Costing methods and principles
Topic 2: Integration with Oracle Cloud Applications	- Integration with Financials and Subledger Accounting - Integration with Inventory and Manufacturing
Topic 3: Cost Analysis and Reporting	- Cost reconciliation and variance analysis - Cost reports and inquiries
Topic 4: Setup and Configuration	- Subledger accounting configuration - Inventory valuation and accounting setup - Cost organization and cost book setup
Topic 5: Cost Processing	- Cost distribution and adjustments - Material cost accounting - Resource and overhead costing

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q61-Q66):

NEW QUESTION # 61
Select two ways to define the standard cost for an item from the Cost Accounting work area.

A. Create Standard Cost in a spreadsheet.
B. Manage the Item Cost task.
C. Manage the Standard Cost task.
D. Import standard costs from receipt layers.

Answer: A,C

Explanation:
:

NEW QUESTION # 62
Which four statements describe what is unique about Cost Accounting for items received into inventory as consigned?

A. Consigned items can appear on inventory reports with information about the eventual value of the consigned item
B. The quantity is tracked in inventory but not as an asset until there is an ownership event
C. Consigned items cannot appear on inventory reports with information about the eventual value of the consigned item.
D. A consumption can automatically trigger a momentary ownership transaction before the consumption transaction.
E. The liability for a consigned item occurs when there is an ownership event.
F. There is no difference between owned inventory and consigned inventory.

Answer: A,C,E,F

Explanation:
Reference:

NEW QUESTION # 63
Identify three Landed Cost Management tasks.

A. Perform Allocations
B. View Rolled Up Costs
C. Capture Charges
D. Review Journal Entries
E. Manage Cost Scenarios
F. Create Accounting

Answer: A,C,F

Explanation:
Reference:
https://docs.oracle.com/en/cloud/saas/supply-chain-management/18b/faims/implementing-landed-cost-management.html#FAIMS1854624

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

Answer: C,D

Explanation:
Reference:

NEW QUESTION # 65
Which statement is true regarding the cost cutoff date in Cost Accounting?

A. It only affects whether or not you can process a cost adjustment.
B. Transactions with a transaction date before the cost cutoff date will not be processed until the cost cutoff date is changed to a date that is before the transaction date.
C. Transactions with a transaction date after the cost cutoff date will not be processed. These transactions will never be processed in any subsequent cost processor run.
D. Transactions with a transaction date after the cost cutoff date will not be processed until the cost cutoff date is changed to a date that is later than the transaction date.

Answer: D

Explanation:
Reference:

NEW QUESTION # 66
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