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Oracle 1Z0-1074-26 Exam Syllabus Topics:

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

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q64-Q69):

NEW QUESTION # 64
You are establishing the cost for a make assembly. When we run Cost Rollup, it is not rolling up and the Assembly shows "0" cost. However, item costs are available for child (buy) components. In the review work order cost, we are able to see child components costs, but not the rollup cost of the assembly.
Identify two reasons this happened.

A. Burdens have not been established for the item
B. Outstanding purchase orders have not been received.
C. The item has no on-hand inventory.
D. The assembly item is marked as Perpetual Average costed.
E. The Work Definition is incomplete.

Answer: D,E

Explanation:
Reference:

NEW QUESTION # 65
Select two ways to define the standard cost for an item from the Cost Accounting work area.

A. Manage the Item Cost task.
B. Create Standard Cost in a spreadsheet.
C. Import standard costs from receipt layers.
D. Manage the Standard Cost task.

Answer: B,D

Explanation:
:

NEW QUESTION # 66
In which two scenarios would you define account rules based on value sets?

A. When a secondary ledger has a different COA
B. When a chart of accounts is assigned to the value set definition
C. When there is a mapping set to convert the accounts
D. If a segment shares the same value set across multiple chart of accounts
E. In the absence of a chart of accounts on the accounting method

Answer: C,D

Explanation:
Reference:

NEW QUESTION # 67
Landed Cost Variance Analysis can be performed based on which three dimension combinations?

A. Inventory Organization/Landed Cost Charge/Third Party Supplier
B. Item Catalog/Inventory Organization/Business Unit
C. Item/Business Unit/Route
D. Business Unit/Landed Cost Charge/Cost Organization
E. Item Category/Material Supplier/Landed Cost Charge

Answer: B

Explanation:
Reference:

NEW QUESTION # 68
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. Receivables invoices; actual cost can be used.
B. Payables invoices; invoice price variance can be added to item cost.
C. Requisition costs; validated costs can be used.
D. Purchase order costs; item catalog costs can be used.
E. Receipt costs; costs include adjustments.

Answer: B

Explanation:
Reference:

NEW QUESTION # 69
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