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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Objectives
Topic 1: Cost Processing	- Cost distribution and adjustments - Resource and overhead costing - Material cost accounting
Topic 2: Setup and Configuration	- Subledger accounting configuration - Cost organization and cost book setup - Inventory valuation and accounting setup
Topic 3: Cost Analysis and Reporting	- Cost reports and inquiries - Cost reconciliation and variance analysis
Topic 4: Integration with Oracle Cloud Applications	- Integration with Financials and Subledger Accounting - Integration with Inventory and Manufacturing
Topic 5: Cost Management Overview	- Cost accounting concepts in Oracle Cloud - Costing methods and principles

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q22-Q27):

NEW QUESTION # 22
At what level can you define item cost profiles?

A. Cost profiles are ultimately defined at the item level. Different items within the same inventory organization can use different cost profiles.
B. Different items within an inventory organization can use different cost profiles, but items within an item category must all use the same cost profile because that is the level at which the default cost profile is defined.
C. Item cost profiles are defined at the cost organization level. All items within a cost organization must use the same cost profile.
D. Item cost profiles are defined within an inventory organization. There can be only one cost method for an inventory organization.

Answer: B

Explanation:
Reference:

NEW QUESTION # 23
Which four steps need to be completed to establish standard costs for a make item?

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

Answer: A,C,D,F

Explanation:
Reference:

NEW QUESTION # 24
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. Outstanding purchase orders have not been received.
B. The item has no on-hand inventory.
C. The Work Definition is incomplete.
D. The assembly item is marked as Perpetual Average costed.
E. Burdens have not been established for the item

Answer: C,D

Explanation:
Reference:

NEW QUESTION # 25
Which two outcomes can happen in create accounting when an account combination returned is end dated?

A. Suspense accounts cannot be used.
B. An error will always occur.
C. The original account is stored on the journal line.
D. The preprocessor will pre-warn about this error.
E. An alternate account will be used if provided.

Answer: C,E

Explanation:
Reference:
https://docs.oracle.com/en/cloud/saas/financials/18b/faisl/subledger-accounting-setup.html#FAISL212668

NEW QUESTION # 26
Identify three Landed Cost Management tasks.

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

Answer: B,C,E

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

NEW QUESTION # 27
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