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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Landed Cost Management	15%	- Configure Landed Cost 1. Set up estimated vs actual costs 2. Define charge types and rules - Process landed cost transactions 1. Allocate charges 2. Reconcile variances
Topic 2: Security and Inventory Configuration	5%	- Set up access control 1. Define roles and data security - Configure inventory costing parameters 1. Item cost attributes 2. Organization costing options
Topic 3: Cost Accounting	25%	- Set up Cost Accounting 1. Set up cost profiles 2. Configure cost components and elements 3. Define cost methods - Process and analyze costs 1. Review cost distributions 2. Period-end valuation and close 3. Run cost processor
Topic 4: Supply Chain Financial Orchestration	10%	- Set up orchestration flows 1. Configure financial rules 2. Define business events - Monitor and troubleshoot flows 1. Resolve exceptions 2. Track transaction status
Topic 5: 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
Topic 6: Standard Cost Management	15%	- Analyze standard cost variances 1. Usage and rate variances 2. Purchase price variance - Define and maintain standard costs 1. Update and publish standard costs 2. Create cost scenarios
Topic 7: Receipt Accounting	20%	- Manage Receipt Accounting transactions 1. Run period-end close 2. Analyze and reconcile accruals - Configure Receipt Accounting 1. Receipt accrual process 2. Accrue at period end

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q22-Q27):

NEW QUESTION # 22
Your client wants to turn on summary for GL posting, but they want the Subledger Accounting to contain every transaction unsummarized for detailed analysis and drill down.
How do you accomplish this?

A. Turn off the summarize flag in the journal line rule.
B. Write a custom report.
C. Extract distribution accounting entries.
D. Turn off merge matching lines in the journal line rule.
E. Turn on detailed posting for GL in the ledger setup.

Answer: D

Explanation:
Reference:

NEW QUESTION # 23
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. Payables invoices; invoice price variance can be added to item cost.
B. Receivables invoices; actual cost can be used.
C. Receipt costs; costs include adjustments.
D. Requisition costs; validated costs can be used.
E. Purchase order costs; item catalog costs can be used.

Answer: A

Explanation:
Reference:

NEW QUESTION # 24
Identify two characteristics of an expense pool. (Choose two.)

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

Answer: A,C

Explanation:
Reference:

NEW QUESTION # 25
Which two types of costs are included in the cost of contract manufactured items?

A. Manufacturer will charge to make the outputs and would normally be enough to cover their costs and include a fair profit.
B. The cost of the contract manufacturing service Item. This is the price that the contract
C. The cost of resources consumed at the OEM's factory
D. The cost of items that the original equipment manufacturer (OEM) owns and has provided to the contract manufacturer for use in the process of making the output Items
E. The cost of Items that the contract manufacturer had to purchase to perform the contract manufacturing service, and the cost of resources used by the contract manufacturer

Answer: D,E

Explanation:
Reference:

NEW QUESTION # 26
Identify three characteristics of cost component to cost element mapping.

A. It is user-defined.
B. It is one of the attributes you define as part of your cost profile definitions.
C. It lets you define how cost component level costs will map into cost elements.
D. You cannot modify, duplicate, or create user-defined cost components.
E. You can only define one cost component to cost element mapping for an installation.

Answer: A,B,C

Explanation:
Reference:
https://fusionhelp.oracle.com/fscmUI/topic/TopicId_P_9392D04E277B3B45E040D30A68817A96

NEW QUESTION # 27
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