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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Objectives
Cost Management Overview	- Cost accounting concepts in Oracle Cloud - Costing methods and principles
Setup and Configuration	- Subledger accounting configuration - Cost organization and cost book setup - Inventory valuation and accounting setup
Cost Analysis and Reporting	- Cost reconciliation and variance analysis - Cost reports and inquiries
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

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q69-Q74):

NEW QUESTION # 69
Which four predefined costing reports can you use to gather information to review inventory value? (Choose four.)

A. Inventory Valuation Report
B. Layer Inventory Valuation Report
C. Costing Account Balances Report
D. In-transit Valuation Report
E. COGS and Revenue Matching Report
F. Work in Process Inventory Valuation Report
G. Cost Accounting Valuation Report

Answer: A,B,C,D

Explanation:
Reference:

NEW QUESTION # 70
Identify four characteristics of a cost element.

A. It is the most granular level of cost captured by upstream systems such as procurement, accounts payable, and manufacturing.
B. It is user-defined.
C. Users can define any number of cost elements.
D. It is the granularity at which costs are tracked and accounted.
E. The mapping of cost components into cost elements is user-defined.
F. It uses date effectivity.

Answer: A,B,E,F

Explanation:
Reference:

NEW QUESTION # 71
Your organization currently has the August period for this year open. They want to be able to open the September period, while keeping August open. When you try to open the target period, August of this year, you get an error.
What must you do to meet your customer's requirement and resolve this error?

A. Close the August period; you can never have two open periods at the same time.
B. Change the number of maximum open periods in Manage Cost Organization Relationships
C. Run the Transfer Transactions to Costing process.
D. Perform cost account validations for August in Manage Cost Accounting Periods

Answer: B

Explanation:
Reference:

NEW QUESTION # 72
Which two types of costs are included in the cost of contract manufactured items?

A. The cost of resources consumed at the OEM's factory
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 the contract manufacturing service Item. This is the price that the contract
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. 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

Answer: D,E

Explanation:
Reference:

NEW QUESTION # 73
You can track costs at what granularity level in Cost Accounting for the actual costing method?

A. Subinventory. Lot, Serial, Grade
B. Subinventory, Make, Lot, Serial
C. Subinventory, Lot, Serial, Locator
D. Grade, Serial, Group, Lot
E. Grade, Subinventory, Locator, Serial

Answer: A

Explanation:
Reference:

NEW QUESTION # 74
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