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| Section | Objectives |
|---|---|
| Topic 1: Cost Center Accounting | - Actual postings and allocations - Planning and budgeting |
| Topic 2: Planning, Allocation and Reporting | - Overhead allocation and assessment - Planning methods in CO |
| Topic 3: Internal Orders | - Settlements and reporting - Order creation and lifecycle |
| Topic 4: Product Cost Controlling | - Cost object controlling - Cost estimates and variance analysis |
| Topic 5: Profitability Analysis (CO-PA) | - Account-based and costing-based CO-PA concepts - Reporting and analysis |
| Topic 6: Overview of Management Accounting (CO) | - Integration with Financial Accounting (FI) - Organizational structures in Controlling |
1. Where do you determine the price finding strategy for material costing?
A) Valuation variant
B) Price determination
C) Valuation class
D) Price control
2. A customer wants to allocate the over absorption/under absorption of cost centers source related to receiver. What is the most accurate allocation rule?
A) Assessment of fixed portions based on statistical key figures of the market segment.
B) Assessment of posted amounts based on any value field of the market segments.
C) Assessment of posted amounts based on any derivation rule of characteristics.
D) Assessment of fixed portions based on any value field of the market segments.
3. 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) Results analysis
C) Substitution
D) Costing sheet
4. A customer wants to allocate internal and external costs, based on statistical key figure values, to the receivers. Which method do you choose?
A) Settlement
B) Assessment
C) Overhead calculation
D) Distribution
5. Which of the following views and results do profit center accounting reports in New GL provide? Note: There are 3 correct answers to this question.
A) Variance categories of production
B) Fixed and variable cost portions
C) Cost of goods sold
D) Balance sheet statement
E) Return on investment
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B | Question # 3 Answer: D | Question # 4 Answer: B | Question # 5 Answer: C,D,E |
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