100% Pass 2026 Oracle 1Z0-1074-26–High Pass-Rate Minimum Pass Score

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Oracle 1Z0-1074-26 Exam Syllabus Topics:

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

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Pass Guaranteed Quiz 2026 1Z0-1074-26 - Oracle Cost Management Cloud 2026 Implementation Professional Minimum Pass Score

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q13-Q18):

NEW QUESTION # 13
Your client is using Quick Setup to implement Costing. They have a requirement to track costs for manufacturing overhead. How can you make sure that this requirement is met?

A. Complete Quick Setup and then create the user-defined cost using the Manage Cost Component task.
B. You can only track costs for Direct Labor and Direct Equipment; this requirement cannot be met.
C. This requirement will already be met by the default data generated when using Quick Setup.
D. Create the cost in Manage Cost Scenarios.

Answer: C

Explanation:
Reference:

NEW QUESTION # 14
You are explaining the characteristics of a "profit in inventory" cost element to a client. Which three statements describe true characteristics of this cost element?

A. It can help you understand true margins and value added by internal business units through the internal supply chain.
B. It is only used when you do not need to maintain an arm's length relationship.
C. It is a special type of cost element that helps you keep track of internal markups when inventory is transferred between inventory organizations that are in the same business unit.
D. It is a special type of cost element that helps you keep track of internal markups when inventory is transferred between inventory organizations that are in different business units.
E. It can help you with consolidated financial reporting.

Answer: A,D,E

Explanation:
Reference:

NEW QUESTION # 15
Your client uses actual costing and needs to cost to the subinventory level. They have a few subinventories that hold normal goods and one subinventory that holds returned goods. They want their normal goods subinventories to be costed differently from their returned goods subinventory.
Which cost policy supports this requirement?

A. Create a separate cost organization for the normal goods subinventories and one cost organization for the returned goods subinventory.
B. EnaWe the inventory organization that holds the subinventories to be costed to the subinventory level by changing the organization parameter field from "Costing Level" to "Subinventory."
C. Manually create one cost profile for the normal goods subinventories and one cost profile for the returned goods subinventory.
D. Manually create one valuation unit for the normal goods subinventories and one valuation unit for the returned goods subinventory.
E. Create a separate cost book for the normal goods subinventories and one cost book for the returned goods subinventory Add both cost books to the same cost organization.

Answer: B

Explanation:
Reference:

NEW QUESTION # 16
Identify two purposes of Sub ledger Accounting.

A. to centralize accounting string generation across all modules
B. to create accounting strings that can be viewed and corrected just before they are transferred to the General Ledger
C. to obtain detailed information for audit purposes since all sub ledger accounting is at the detail level
D. to maintain backward compatibility
E. to calculate costs for transactions

Answer: B,E

Explanation:
Reference:

NEW QUESTION # 17
Identify the four types of cost adjustments.

A. 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.
B. Authorized users can manually create cost adjustments.
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 retroactive purchase order price adjustment can cause an adjustment to the inventory value and the cost of goods sold.
E. A standard cost update will create an inventory value adjustment.

Answer: A,B,D,E

NEW QUESTION # 18
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