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Oracle 1Z0-1074-26 Exam Syllabus Topics:

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

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q25-Q30):

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

A. 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
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. Manufacturer will charge to make the outputs and would normally be enough to cover their costs and include a fair profit.

Answer: A,D

Explanation:
Reference:

NEW QUESTION # 26
You need to simulate and estimate landed cost charges associated with purchase order receipts of material. What must you create to make this possible?

A. Cost Scenario
B. Orders
C. Charge Name
D. Routes
E. Trade Operation

Answer: E

Explanation:
Reference:

NEW QUESTION # 27
A manager has decided to close the period by not allowing any new transactions, except for corrections and adjustments, which can happen any time before the period is closed permanently.
Which cost period status will allow the system to perform the transaction?

A. Open
B. Closed
C. Permanently Closed
D. Never Opened
E. Close Pending

Answer: B

Explanation:
Reference:

NEW QUESTION # 28
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. Receipt costs; costs include adjustments.
B. Receivables invoices; actual cost can be used.
C. Payables invoices; invoice price variance can be added to item cost.
D. Requisition costs; validated costs can be used.
E. Purchase order costs; item catalog costs can be used.

Answer: C

Explanation:
Reference:

NEW QUESTION # 29
What are three cost method choices that are available in Cost Accounting?

A. Periodic average cost
B. Perpetual average cost
C. Actual cost (LIFO or Last In First Out)
D. Actual cost (FIFO or First In First Out)
E. Period end average cost
F. Standard cost

Answer: B,C,D

Explanation:
Reference:

NEW QUESTION # 30
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