When using the 'View Document Items on a Dispatch List' functionality, production operators can view and access necessary document attachments to ensure correct steps in the manufacturing process. The statement that is not true is:

Statement B is incorrect because you do not always see the active revision of the attachment from the currently effective revision in the Master Organization. The revision displayed in the dispatch list may depend on the specific version that was assigned to the work order or operation at the time of creation, not necessarily the most current revision in the Master Organization.

Correct statements:

Statement A: Document attachments cannot be viewed on the Manage Supplier Operations page.

Statement C: Attachments can be added to document items, and updates can be managed through engineering change orders.

Statement D: Document item attachments are viewable both in the dispatch list and on the Manage Supplier Operations page via the attachment icon.

In Oracle Manufacturing Cloud, the Reservations tab provides detailed information on reservations linked to work orders and sales orders. The following explains why statement E is not true:

Statement E is incorrect: A work order is typically viewed as a source of supply, not demand. Sales orders generate demand, while work orders are created to supply the required products. Therefore, reservation details will show the work order as a source of supply and the sales order as the source of demand.

Correct statements:

Statement A: Demand details such as document type (e.g., Sales Order), customer number, document number, due date, and quantity are displayed.

Statement B: Reservations are often created for Back-to-Back or Configured Items sales orders to ensure the necessary products are reserved in the system for production.

Statement C: A work order can be reserved against one or more sales orders, especially in cases of configurable or customized items.

Statement D: Manual reservations for a work order can be made directly in inventory to allocate the necessary materials for production.

Oracle Manufacturing Cloud supports multiple cost accounting methods to help organizations track the cost of their goods and inventory effectively. Below is an explanation of the correct answers:

Statement A: Perpetual Average Cost -- This is a commonly used method in Oracle Cloud where the system continuously updates the average cost of an item with each receipt or transaction. This method is useful for organizations that need to track the moving average cost of goods in real-time.

Statement C: Frozen Standard Cost -- This method involves predefining a standard cost for each item at the beginning of a financial period. The cost remains 'frozen' throughout the period, and variances between the actual cost and the standard cost are tracked and analyzed separately.

Statement D: Actual Cost, also known as 'FIFO' -- The FIFO (First In, First Out) method records costs based on the order in which items are received. It is a type of actual costing where items are valued based on the specific costs of the earliest received inventory. Oracle Cloud supports FIFO as part of its actual costing methods.

Incorrect Statements:

Statement B: Layer Cost, also known as 'LIFO' -- Oracle Cloud does not natively support LIFO (Last In, First Out) as a cost method due to accounting and regulatory restrictions in various regions. LIFO is generally not used in the system as a standard method.

Statement E: Periodic Actual Cost -- While there is a method called Periodic Average Cost, Periodic Actual Cost is not typically listed as a standard costing method in Oracle Cloud.

In Oracle Manufacturing Cloud and related financial applications, managerial accounting plays a significant role in tracking and managing costs across supply chain and manufacturing activities. The following is a breakdown of the correct statements:

Statement A: Receipt Accounting is the application that performs accrual accounting for all types of receipts -- Receipt Accounting is a crucial module in Oracle Cloud that supports the tracking of costs and performs accruals related to receipts. This includes processes such as procurement receipts, interorganization transfers, and supplier shipments. This allows organizations to recognize and account for the expenses associated with these receipts.

Statement B: Landed Cost Management gives organizations financial visibility into their extended supply chain costs -- Landed Cost Management is designed to capture additional costs that arise during the transportation, handling, and processing of goods. This includes costs like shipping, insurance, and customs duties. By including these in the overall cost, it provides a more comprehensive view of the actual costs of goods in the supply chain.

Statement D: Cost method can be defined with granularity down to individual items -- In Oracle Manufacturing Cloud, costing methods can be assigned not only at the organization level but also at a granular level down to individual items. This provides flexibility in defining different costing strategies for different products depending on their nature, manufacturing process, or market conditions.

Incorrect Statements:

Statement C: Supply Chain Orchestration automatically selects the correct process based on user-defined Subledger Accounting rules when a supply creation is initiated -- While Supply Chain Orchestration automates various supply chain processes, it does not select processes based on Subledger Accounting rules. The orchestration system is more focused on managing and coordinating supply chain processes rather than determining accounting rules.

When implementing Oracle E-Signatures and E-Records for compliance with 21 CFR Part 11 in regulated industries like the pharmaceutical or food industries, certain processes govern how electronic records and signatures are managed for manufacturing work orders. The statement that is not true is:

Statement B is incorrect because when using deferred electronic records and signatures, the work order is not held in a 'Released' status until approvals are obtained. Instead, the work order is placed in a 'Pending Approval' state until signatures are collected and approval is granted. Only after approval does the work order move to a 'Released' status.

Correct statements:

Statement A: E-records are generated at the time of work order release, and notifications are sent to approvers for review.

Statement C: Rejected e-records can be resubmitted for approval if necessary.

Statement D: These capabilities are supported for both discrete and process manufacturing work orders.