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Oracle 1Z0-1074-26 Exam Syllabus Topics:

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

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q47-Q52):

NEW QUESTION # 47
Identify two characteristics of an expense pool. (Choose two.)

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

Answer: B,C

Explanation:
Reference:

NEW QUESTION # 48
There are freight charges on an invoice. Which two setups are required to get create accounting to enter a separate accounting line for it?

A. Create a condition for a journal line for freight.
B. Line Type must be set to Freight.
C. Sub ledger accounting is set up to accomplish this out-of-the-box.
D. Account Class must be set to Freight.

Answer: B,D

Explanation:
Reference:

NEW QUESTION # 49
Identify three Landed Cost Management tasks.

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

Answer: B,D,E

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

NEW QUESTION # 50
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 is the sum of the cost of the selected option items.
C. The roll-up calculation can be performed to update standard costs for Cost Accounting purposes
D. The standard cost of the configured item is based on the purchase order price quoted by the
E. Users must manually enter the cost of each configured item; the calculation is not automated.

Answer: B,C

Explanation:
Reference:

NEW QUESTION # 51
Identify four features provided by the Review Work Order Costs UI when displaying work order

A. Output Costs
B. Variable Costs
C. Input Costs
D. Scrap Costs
E. Incremental Costs
F. Standard Cost variances

Answer: A,C,D,F

Explanation:
Reference:

NEW QUESTION # 52
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