This document provides an overview of Oracle's Fusion Costing solution. It describes key cost accounting concepts like cost objects, cost profiles, and cost sharing. It also outlines the new capabilities in Fusion like multiple representation of costs and a service-oriented architecture. The document reviews the end-to-end business processes in Fusion Costing like procurement, inventory management, and order management. It also explains the technical architecture and configuration options for costing setups, processing, and reporting.