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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Product Cost Controlling | 25% | - Cost object controlling - Period-end closing for product costs - Cost estimates and costing variants - Order controlling and variance analysis |
| Topic 2: Profitability Analysis (CO-PA) | 13% | - Data transfer and results analysis - Operating concern and characteristics - Costing-based and account-based CO-PA |
| Topic 3: Internal Orders | 15% | - Order types and master data - Budgeting, availability control - Settlement and period-end processing |
| Topic 4: Cost Center Accounting | 20% | - Planning and budgeting - Actual postings and allocations - Period-end closing activities |
| Topic 5: Organizational Concepts and Master Data in CO | 15% | - Organizational units and assignments - Statistical key figures and resources - Cost elements, cost centers, activity types |
| Topic 6: Profit Center Accounting | 12% | - Actual and plan data flows - Basic settings and master data - Periodic transfers and reporting |
1. For what purpose can you use a statistical internal order? Note: There are 2 correct answers to this question.
A) Overhead surcharges.
B) Budget and availability control.
C) Settlement.
D) Cost planning.
2. Which of the following transactions can generate commitments on CO objects automatically? Note: There are 2 correct answers to this question.
A) Purchase order
B) Purchasing contract
C) Purchasing quotation
D) Purchase requisition
3. Your customer requires a new Report Painter report that displays both cost information and statistical key figures.
How can you implement this requirement?
A) Define two variants for the report.
B) Define two separate reports and combine them
C) Define two sections in the report.
D) Define two horizontal pages in the report.
4. How can you set up a valuation based on a cost estimate in costing-based profitability analysis? Note: There are 3 correct answers to this question.
A) By assigning the costing key to products.
B) By assigning the costing key to value fields.
C) By assigning the costing variant in the costing key.
D) By assigning the costing key to material types.
E) By assigning the costing variant to valuation variant.
5. 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 posted amounts based on any value field of the market segments.
B) Assessment of fixed portions 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 statistical key figures of the market segment.
Solutions:
| Question # 1 Answer: B,D | Question # 2 Answer: A,D | Question # 3 Answer: C | Question # 4 Answer: A,C,D | Question # 5 Answer: A |
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