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| Section | Objectives |
|---|---|
| Topic 1: Overview of Management Accounting (CO) | - Integration with Financial Accounting (FI) - Organizational structures in Controlling |
| Topic 2: Planning, Allocation and Reporting | - Overhead allocation and assessment - Planning methods in CO |
| Topic 3: Cost Center Accounting | - Actual postings and allocations - Planning and budgeting |
| Topic 4: Profitability Analysis (CO-PA) | - Reporting and analysis - Account-based and costing-based CO-PA concepts |
| Topic 5: Internal Orders | - Order creation and lifecycle - Settlements and reporting |
| Topic 6: Product Cost Controlling | - Cost estimates and variance analysis - Cost object controlling |
Question 1
Which of the following allows you to calculate additional values for value fields in CO-PA, which are not transferred by the actual source postings?
A. Value field derivation
B. Substitution
C. Results analysis
D. Costing sheet
Question 2
A company wants to prevent postings of more than 5000 EUR on cost centers by generating an error message. What do you recommend?
A. Creating a validation rule in the IMG.
B. Creating a lock amount on the control tab in the cost center master data.
C. Creating a substitution rule in the IMG.
D. Activating and using availability control for cost centers.
Question 3
A customer allocates a variety of cost elements from many cost centers to others by distribution cycles. The customer complains about the long duration and runtime. What do you recommend to shorten the runtime? Note: There are 2 correct answers to this question.
A. Use an allocation structure within the distribution cycles.
B. Use iteration within the cycles.
C. Use assessment instead of distribution.
D. Use cycle run groups for parallel processing.
Question 4
How does the decoupling scenario for production orders in combination with a product cost collector work?
A. Costs are only posted to the product cost collector and not to the production order.
B. Costs are posted to the production order and statistically to the product cost collector.
C. Costs are posted to the product cost collector and statistically to the production order.
D. All costs are posted to the production order, which settles to the product cost collector.
Question 5
Where do you have to assign the costing sheet to enable overhead surcharging for material costing?
A. Material master
B. Material cost estimate
C. Costing variant
D. Costing version
Solutions:
| Question 1 Answer: D | Question 2 Answer: A | Question 3 Answer: C,D | Question 4 Answer: A | Question 5 Answer: C |
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