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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Organizational Concepts and Master Data | 15% | - Internal orders and business processes - Cost elements, cost centers, profit centers - Controlling organizational structure |
| Topic 2: Cost Object Controlling | 15% | - Product cost collectors - Work in process and variance calculation - Order controlling and period-end closing |
| Topic 3: Cost Center Accounting | 20% | - Actual cost postings and allocations - Period-end closing activities - Planning and budget management |
| Topic 4: Profitability Analysis | 5% | - Basic concepts and characteristics - Actual data transfer and reporting |
| Topic 5: Internal Order Accounting | 15% | - Availability control and status management - Order types and master data - Planning, budgeting and settlement |
| Topic 6: Profit Center Accounting | 10% | - Actual postings and period-end closing - Integration with New General Ledger - Master data and assignments |
| Topic 7: Product Cost Planning | 20% | - Cost components, overhead calculation - Marking and releasing standard costs - Cost estimate with/without quantity structure |
1. A customer asks you to explain the category price variances received on production orders. What could be the reason for price variances? Note: There are 2 correct answers to this question.
A) The master data of the consumed materials is V price indicated.
B) The activity types were consumed from different cost centers.
C) The valuation variants of the cost estimate and the production order are different.
D) The respective routing has changed.
2. Which information is transferred when you settle an Internal Order to costing-based CO-PA?
A) Cost component split of the order cost.
B) All information of the internal order master data.
C) Characteristic values of the settlement rule.
D) Variance categories of the internal order.
3. How can you settle different cost elements of an internal order to different receivers?
A) Use a source structure.
B) Use a PA transfer structure.
C) Use a splitting structure.
D) Use an allocation structure.
4. In which master record can you enter a profit center directly? Note: There are 3 correct answers to this question.
A) Internal order
B) Material master
C) Activity type
D) Cost center
E) Cost element
5. A customer wants to settle an internal order to cost centers, but receives an error message. What do you check?
A) The PA transfer structure of the order.
B) The costing sheet.
C) The system and the user status.
D) The sender and receiver to be assigned to the same profit center.
Solutions:
| Question # 1 Answer: A,C | Question # 2 Answer: C | Question # 3 Answer: A | Question # 4 Answer: A,B,D | Question # 5 Answer: C |
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