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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

1. 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 can help you with consolidated financial reporting.
B) 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.
C) It is only used when you do not need to maintain an arm's length relationship.
D) 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.
E) It can help you understand true margins and value added by internal business units through the internal supply chain.

2. At what level can you define item cost profiles?

A) 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.
B) Item cost profiles are defined at the cost organization level. All items within a cost organization must use the same cost profile.
C) Item cost profiles are defined within an inventory organization. There can be only one cost method for an inventory organization.
D) Cost profiles are ultimately defined at the item level. Different items within the same inventory organization can use different cost profiles.

3. Which four statements describe what is unique about Cost Accounting for items received into inventory as consigned?

A) A consumption can automatically trigger a momentary ownership transaction before the consumption transaction.
B) The liability for a consigned item occurs when there is an ownership event.
C) Consigned items can appear on inventory reports with information about the eventual value of the consigned item
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) Consigned items cannot appear on inventory reports with information about the eventual value of the consigned item.

4. Which four steps need to be completed to establish standard costs for a make item?

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

5. Identify four reasons to use the set ID when defining Cost Accounting setups. (Choose four)

A) You have the option to share setup data across all cost organizations using the common set.
B) You can control which definitions are visible to different cost organizations
C) You can take advantage of the business unit-to-set ID mapping defined in Cost Accounting.
D) You can share definitions across multiple cost organizations.
E) You don't have to create any definitions for cost books.
F) You can streamline your setup effort.

Solutions: