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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

1. Your client uses actual costing and needs to cost to the subinventory level. They have a few subinventories that hold normal goods and one subinventory that holds returned goods. They want their normal goods subinventories to be costed differently from their returned goods subinventory.
Which cost policy supports this requirement?

A) EnaWe the inventory organization that holds the subinventories to be costed to the subinventory level by changing the organization parameter field from "Costing Level" to "Subinventory."
B) Create a separate cost book for the normal goods subinventories and one cost book for the returned goods subinventory Add both cost books to the same cost organization.
C) Manually create one cost profile for the normal goods subinventories and one cost profile for the returned goods subinventory.
D) Manually create one valuation unit for the normal goods subinventories and one valuation unit for the returned goods subinventory.
E) Create a separate cost organization for the normal goods subinventories and one cost organization for the returned goods subinventory.

2. Your customer has a defined financial route that is not the same as the physical route in that it involves intermediate nodes (internal business units) that are not part of the physical supply chain.
Which pair of tasks are required to define and associate routes in Landed Cost Management?

A) Define the route in Landed Costs and associate with the Trade Operations Template in Landed Costs.
B) Define the route In Cost and Profit Planning and associate with Trade Operations in Landed Costs
C) Define the route in Functional Setup Manager and associate with Trade Operations in Landed Costs
D) Define the route in Functional Setup Manager and associate with Manage Charge Invoice Associations in Landed Costs
E) Define the route in Cost and Profit Planning and associate with the Trade Operations Template in Landed Costs.

3. Identify the four types of cost adjustments.

A) Authorized users can manually create cost adjustments.
B) A change to a requisition after the purchase order has been created will create a cost adjustment. D. A revenue recognition event, which in turn triggers a cost of goods sold recognition event, can cause a cost adjustment.
C) A retroactive purchase order price adjustment can cause an adjustment to the inventory value and the cost of goods sold.
D) When a supplier invoice is processed in accounts payable, it can cause an adjustment to the inventory value and the cost of goods sold if the amounts processed for payment are different from the estimated amount on the purchaseorder.
E) A standard cost update will create an inventory value adjustment.

4. Landed Cost Variance Analysis can be performed based on which three dimension combinations?

A) Item/Business Unit/Route
B) Business Unit/Landed Cost Charge/Cost Organization
C) Item Catalog/Inventory Organization/Business Unit
D) Inventory Organization/Landed Cost Charge/Third Party Supplier
E) Item Category/Material Supplier/Landed Cost Charge

5. Your client would like to accrue expense items at period end. What subledger journal entry rule set must be created in order for the expense accrual Journal entries to be successfully generated?

A) Event Class: Expense Accrual Event Type: Period End Accrual
B) Event Class: Purchase Order Price Adjustment Event Type: Expense Accrual
C) Event Class: Expense Accrual Event Type: Expense Accrual
D) Event Class: Purchase Order Price Adjustment Event Type: Period End Accrual
E) Event Class: Period End Accrual Event Type: Period End Accrual

Solutions: