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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

1. Identify two ways that standard cost is calculated.

A) The cost of a configured item is calculated based on the work definition of the model item.
B) The roll-up calculation can be performed to update standard costs for Cost Accounting purposes
C) The standard cost is the sum of the cost of the selected option items.
D) The standard cost of the configured item is based on the purchase order price quoted by the
E) Users must manually enter the cost of each configured item; the calculation is not automated.

2. Which two types of costs are included in the cost of contract manufactured items?

A) Manufacturer will charge to make the outputs and would normally be enough to cover their costs and include a fair profit.
B) The cost of the contract manufacturing service Item. This is the price that the contract
C) 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
D) The cost of resources consumed at the OEM's factory
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

3. Select the two valid relationships between subledger components.

A) Journal entry rule sets hold journal rules and accounting rules.
B) The accounting method holds the accounting rules by Event Class and Event Type.
C) Journal entry rules are used to hold accounting rules.
D) The accounting method groups journal entry rule sets by Event Class and Event Type.
E) The journal lines hold the journal entry rule sets.

4. If the accounting method on the Subledger Accounting method page has an assigned chart of accounts (COA), which two types of Journal entry rule sets can be used?

A) Rule sets assigned to a secondary ledger with a different COA
B) Rule sets that use the same chart of accounts
C) Rule sets that have a mapping set to convert the accounts
D) Rule sets not associated with any chart of accounts
E) Rule sets where the accounting rules override the method rule set

5. 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 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.
B) It is only used when you do not need to maintain an arm's length relationship.
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 different business units.
D) It can help you understand true margins and value added by internal business units through the internal supply chain.
E) It can help you with consolidated financial reporting.

Solutions: