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| Section | Objectives |
|---|---|
| Planning, Allocation and Reporting | - Overhead allocation and assessment - Planning methods in CO |
| Profitability Analysis (CO-PA) | - Account-based and costing-based CO-PA concepts - Reporting and analysis |
| Cost Center Accounting | - Planning and budgeting - Actual postings and allocations |
| Product Cost Controlling | - Cost estimates and variance analysis - Cost object controlling |
| Internal Orders | - Settlements and reporting - Order creation and lifecycle |
| Overview of Management Accounting (CO) | - Integration with Financial Accounting (FI) - Organizational structures in Controlling |
1. How can you use resource related billing for sales order items?
A) Use a Requirement class with an indicator set for resource related billing.
B) Use Easy Cost Planning and Execution Services.
C) Assign Dynamic Item Processor (DIP) profiles.
D) Assign production orders with BOMs and routings.
2. Which of the following organizational units are maintained in Management Accounting? Note: There are 2 correct answers to this question.
A) Functional area
B) Operating concern
C) Company code
D) Business area
E) Controlling area
3. A customer wants to allocate overhead costs to a production order. How can the customer achieve that? Note: There are 3 correct answers to this question.
A) Use indirect activity allocation.
B) Use routings and work centers.
C) Define an assessment cycle.
D) Use a template.
E) Use a costing sheet.
4. The customer requires a flexible selection of cost elements when starting a Report Painter report. How do you define the report?
A) Using a row model with predefined key figures.
B) Using a variable for the report variant.
C) Using a predefined report template.
D) Using a variable for the cost element group.
5. Which information is transferred when you settle an Internal Order to costing-based CO-PA?
A) Characteristic values of the settlement rule.
B) All information of the internal order master data.
C) Variance categories of the internal order.
D) Cost component split of the order cost.
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: B,E | Question # 3 Answer: B,D,E | Question # 4 Answer: D | Question # 5 Answer: A |
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