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| Section | Objectives |
|---|---|
| Planning, Allocation and Reporting | - Overhead allocation and assessment - Planning methods in CO |
| Product Cost Controlling | - Cost object controlling - Cost estimates and variance analysis |
| Profitability Analysis (CO-PA) | - Account-based and costing-based CO-PA concepts - Reporting and analysis |
| Cost Center Accounting | - Actual postings and allocations - Planning and budgeting |
| Overview of Management Accounting (CO) | - Organizational structures in Controlling - Integration with Financial Accounting (FI) |
| Internal Orders | - Settlements and reporting - Order creation and lifecycle |
1. How do you receive the internal activities in the material cost estimate using a logistic quantity structure?
A) Assign a cost element with type 43 (internal activity allocation) to the routing operation.
B) Assign the responsible cost center and its activities directly to the routing header.
C) Assign a cost center and its activities to the bill of material.
D) Assign a cost center and its activities in the work center of the routing operation.
2. How can you set up segment reporting in the New GL? Note: There are 2 correct answers to this question.
A) By assigning segments in the master record of the cost center.
B) By assigning segments in the master record of the profit center.
C) By defining segment master records in the application.
D) By activating the scenario segment reporting in the customizing.
3. Which of the following is defined in the PA transfer structure?
A) Assignment of distribution rules to certain cost elements.
B) Assignment of cost elements to value fields.
C) Assignment of source cost elements to allocation cost elements.
D) Assignment of master data to characteristics.
4. For which of the following postings to costing-based profitability analysis can you carry out a valuation? Note: There are 2 correct answers to this question.
A) For activity allocation.
B) For transfer of billing documents.
C) For transfer cost center cost by assessment.
D) For incoming sales orders.
5. How can you achieve periodic controlling when a lot size based production scenario is used by logistics? Note: There are 2 correct answers to this question.
A) Use an internal order in addition to the production order.
B) Use a product cost collector in addition to the production order.
C) Adjust the default rule in the default values for the production order type.
D) Adjust the costing type of the plan costing variant.
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: B,D | Question # 3 Answer: B | Question # 4 Answer: B,D | Question # 5 Answer: B,C |
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