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Oracle 1Z0-1074-26 Exam Syllabus Topics:

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

Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

Question #1

After "Cost Accounting Processor" has processed the physical inventory classification of transactions which transaction types will it process next?

A. Retro-reprice
B. In-transit
C. Overhead
D. Adjustments
E. Cost of Goods Sold

Reveal Solution Discussion 0

Correct Answer: B 🗳️

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Question #2

Your customer wants to run a report to review account balances for both inventory valuation and cost of goods sold. Which two Oracle Transactional Business Intelligence reports would you run so the customer can review these balances?

A. Inventory Valuation Report
B. Costing Balances Report
C. Inventory Account Balances Report
D. Revenue and COGS Matching Report

Reveal Solution Discussion 0

Correct Answer: A,B 🗳️

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Question #3

You are explaining the characteristics of a "profit in inventory" cost element to a client. Which three statements describe true characteristics of this cost element?

A. It is only used when you do not need to maintain an arm's length relationship.
B. It can help you understand true margins and value added by internal business units through the internal supply chain.
C. It is a special type of cost element that helps you keep track of internal markups when inventory is transferred between inventory organizations that are in the same business unit.
D. It can help you with consolidated financial reporting.
E. It is a special type of cost element that helps you keep track of internal markups when inventory is transferred between inventory organizations that are in different business units.