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

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

NEW QUESTION # 12
Which two types of costs are included in the cost of contract manufactured items?

A. 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
B. Manufacturer will charge to make the outputs and would normally be enough to cover their costs and include a fair profit.
C. 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
D. The cost of resources consumed at the OEM's factory
E. The cost of the contract manufacturing service Item. This is the price that the contract

Answer: A,C

Explanation:
Reference:

NEW QUESTION # 13
Identify three characteristics of cost component to cost element mapping.

A. You cannot modify, duplicate, or create user-defined cost components.
B. It is user-defined.
C. It lets you define how cost component level costs will map into cost elements.
D. You can only define one cost component to cost element mapping for an installation.
E. It is one of the attributes you define as part of your cost profile definitions.

Answer: B,C,E

Explanation:
Reference:
https://fusionhelp.oracle.com/fscmUI/topic/TopicId_P_9392D04E277B3B45E040D30A68817A96

NEW QUESTION # 14
Which four steps need to be completed to establish standard costs for a make item?

A. Run preprocessor
B. Publish costs
C. Complete cost roll-up
D. Create a new cost scenario
E. Add standard costs to a cost scenario
F. Export item costs

Answer: B,C,D,E

Explanation:
Reference:

NEW QUESTION # 15
Your client needs to import the relevant transactions and tax determinants for their expense items into Receipt Accounting. What is the correct sequence of processes to accomplish this?

A. Transfer Transactions from Receiving to Costing, Transfer Costs to Cost Management
B. Transfer Transactions from Inventory to Costing, Transfer Costs to Cost Management
C. Transfer Transactions from Receiving to Costing, Transfer Transactions from Inventory to Costing
D. Transfer Transactions from Receiving to Costing, Transfer Transactions from Inventory to Costing
E. Transfer Costs to Cost Management, Transfer Transactions from Inventory to Costing
F. Transfer Costs to Cost Management, Transfer Transactions from Receiving to Costing

Answer: A

Explanation:
Reference:

NEW QUESTION # 16
Which four statements describe what is unique about Cost Accounting for items received into inventory as consigned?

A. Consigned items can appear on inventory reports with information about the eventual value of the consigned item
B. Consigned items cannot appear on inventory reports with information about the eventual value of the consigned item.
C. A consumption can automatically trigger a momentary ownership transaction before the consumption transaction.
D. There is no difference between owned inventory and consigned inventory.
E. The quantity is tracked in inventory but not as an asset until there is an ownership event
F. The liability for a consigned item occurs when there is an ownership event.

Answer: A,B,D,F

Explanation:
Reference:

NEW QUESTION # 17
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