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1. 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) Overhead surcharges
C) Template allocation
D) Cost element planning
2. What is the advantage of using a key figure scheme in drilldown reports in profitability analysis?
A) The key figure scheme allows the calculating of lines with subtotals in a drill down report.
B) The key figure scheme allows quick access to predefined key figures in the database.
C) A key figure scheme improves the runtime of the drilldown report.
D) A key figure scheme allows for simultaneous access to different databases.
3. What does the planner profile in cost center accounting determine?
A) The required planning sequence.
B) The available planning layouts.
C) The available planning methods (for example, top-down, forecast).
D) The available planning level.
4. 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 fixed portions based on statistical key figures of the market segment.
B) Assessment of posted amounts based on any derivation rule of characteristics.
C) Assessment of posted amounts based on any value field of the market segments.
D) Assessment of fixed portions based on any value field of the market segments.
5. Which of the following views and results does costing based CO-PA provide? Note: There are 2 correct answers to this question.
A) Periodic accounting.
B) Cost of sales accounting.
C) Return on investment.
D) Contribution margin.
E) Balance sheet statement.
Solutions:
| Question # 1 Answer: B,C | Question # 2 Answer: A | Question # 3 Answer: B | Question # 4 Answer: C | Question # 5 Answer: B,D |
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