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Oracle 1Z0-1074-26 Exam Syllabus Topics:

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

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q12-Q17):

NEW QUESTION # 12
Identify two characteristics of a cost profile.

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

Answer: C,D

Explanation:
Reference:

NEW QUESTION # 13
Identify four processors available in the cost processor.

A. Receipt Processor
B. Cost of Goods Sold Processor
C. Cost Accounting Processor
D. Cost Reports Processor
E. Cost Distribution Processor
F. Costing Period 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 # 14
Which three cost planning tasks can be performed in the Cost Accounting work area?

A. Review Item Costs
B. Estimating Standard Costs for Assemblies
C. Analyzing and Comparing Costs
D. Manage Resource Rates
E. Management Cost Accounting Periods
F. Review Work Order Costs

Answer: B,C,D

Explanation:
Reference:
https://fusionhelp.oracle.com/fscmUI/topic/TopicId_P_C97AC111350F0D3EE040D30A68814D11

NEW QUESTION # 15
Identify the four types of cost adjustments.

A. Authorized users can manually create cost adjustments.
B. A retroactive purchase order price adjustment can cause an adjustment to the inventory value and the cost of goods sold.
C. A change to a requisition after the purchase order has been created will create a cost adjustment. D. A revenue recognition event, which in turn triggers a cost of goods sold recognition event, can cause a cost adjustment.
D. A standard cost update will create an inventory value adjustment.
E. When a supplier invoice is processed in accounts payable, it can cause an adjustment to the inventory value and the cost of goods sold if the amounts processed for payment are different from the estimated amount on the purchaseorder.

Answer: A,B,D,E

NEW QUESTION # 16
At what level can you define item cost profiles?

A. Item cost profiles are defined within an inventory organization. There can be only one cost method for an inventory organization.
B. Different items within an inventory organization can use different cost profiles, but items within an item category must all use the same cost profile because that is the level at which the default cost profile is defined.
C. Cost profiles are ultimately defined at the item level. Different items within the same inventory organization can use different cost profiles.
D. Item cost profiles are defined at the cost organization level. All items within a cost organization must use the same cost profile.

Answer: B

Explanation:
Reference:

NEW QUESTION # 17
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