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| Section | Objectives |
|---|---|
| Internal Orders | - Order creation and lifecycle - Settlements and reporting |
| Overview of Management Accounting (CO) | - Integration with Financial Accounting (FI) - Organizational structures in Controlling |
| Profitability Analysis (CO-PA) | - Reporting and analysis - Account-based and costing-based CO-PA concepts |
| Cost Center Accounting | - Actual postings and allocations - Planning and budgeting |
| Planning, Allocation and Reporting | - Overhead allocation and assessment - Planning methods in CO |
| Product Cost Controlling | - Cost estimates and variance analysis - Cost object controlling |
1. In January, you posted a headcount of 10 employees as an actual statistical key figure on a cost center. The key figure is defined as fixed value. In July, the headcount is reduced to 8 employees for the rest of the year. What headcount do you have to post?
A) -2 in each period July to December.
B) 8 in period July.
C) -2 in period July.
D) 8 in each period July to December.
2. A customer needs an error message to be displayed when the internal order budget has been exceeded by 15%. How can the customer achieve this? Note: There are 2 correct answers to this question.
A) By entering the budget profile in the order type.
B) By activating availability control in the controlling area.
C) By customizing the tolerance limits for the budget profile.
D) By entering the budget profile in the order master data.
3. What is a report group in Report Painter required for?
A) To assign further reports via the report/report interface.
B) To serve as a template for the creation of new Report Painter reports.
C) To add a report as a sub folder in the Easy Access Menu.
D) To run reports in costing based profitability analysis.
4. A customer wants you to explain the results of the preliminary costing of a production order. How are the results determined?
A) The actual quantities are valuated with plan values.
B) The costs are determined by the cost estimate of the reference order.
C) The standard cost estimate is copied from the material master and adjusted by the order quantity.
D) The quantity structure in the production order is valuated by the costing variant settings.
5. A customer wants to add overhead cost to a material cost estimate with quantity structure, without changing the BOM and routing. Which options does the customer have? Note: There are 2 correct answers to this question.
A) Easy cost planning
B) Cost element planning
C) Overhead surcharges
D) Template allocation
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: A,C | Question # 3 Answer: A | Question # 4 Answer: D | Question # 5 Answer: C,D |
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