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Last Updated: Jul 28, 2026
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| Section | Weight | Objectives |
|---|---|---|
| Cost Object Controlling | 12%-18% | - Product cost by period - Product cost by order - Work in process |
| Organizational Assignments and Integration | 8%-12% | - Universal Journal integration - Management accounting organizational structures |
| Reporting and Period-End Closing | <8% | - Management accounting reports - Period-end activities |
| Cost Center Accounting | 12%-18% | - Planning and budgeting - Cost center master data - Allocations |
| Internal Orders | 8%-12% | - Planning and budgeting - Order master data - Settlement processing |
| Profit Center Accounting | 8%-12% | - Profit center master data - Reporting - Assignments and integration |
| Profitability Analysis | 12%-18% | - Margin analysis - Reporting and planning - Account-based profitability analysis |
| Product Cost Planning | 12%-18% | - Costing variants - Cost component structures - Material cost estimates |
1. Which cost objects can only be controlled by period?
There are TWO correct answers for this question
Response:
A) Production order
B) Cost object hierarchy
C) Process order
D) Product cost collector
2. Which object can you configure t offset overhead surcharges for a cost object?
There are THREE correct answers for this question
Response:
A) Cost center
B) Business process
C) Profit center
D) Profitability segment
E) Internal order
3. Which main elements do you configure for the overhead costing sheet?
There are TWO correct answers for this question
Response:
A) Calculation base
B) Credit key
C) Overhead rate
D) Allocation structure
E) Revaluation rate
4. Which of the following controls can you set when you determine a characteristic derivation?
There are 3 correct answers to this question.
Response:
A) Overwriting authority
B) Display authority
C) Conditions for execution
D) System response when unsuccessful
E) Valuation calculation
5. For which objects can you revaluate activities and business processes at actual prices?
There are THREE correct answers for this question
Response:
A) Work breakdown structure elements
B) Profit centers
C) Work centers
D) Cost centers
E) Profitability segments
Solutions:
| Question # 1 Answer: B,D | Question # 2 Answer: A,B,E | Question # 3 Answer: A,C | Question # 4 Answer: A,C,D | Question # 5 Answer: A,B,E |
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