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| Section | Objectives |
|---|---|
| Overhead Cost Controlling | - Activity-based costing basics - Cost element accounting |
| Overview of Management Accounting (CO) | - Organizational structure in CO - Integration with Financial Accounting (FI) |
| Internal Orders | - Order creation and management - Settlement processes |
| Profitability Analysis and Profit Center Accounting | - Profitability reporting - Profit center structure and assignments |
| Cost Center Accounting | - Actual postings and allocations - Reporting and analysis - Planning and budgeting |
| Product Cost Controlling | - Cost object controlling - Cost estimation and variance analysis |
The customer requires a flexible selection of cost elements when starting a Report Painter report. How do you define the report?
Correct Answer: B 🗳️
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?
Correct Answer: B 🗳️
Which postings can be triggered by the settlement of a production order? Note: There are 3 correct answers to this question.
Correct Answer: A,B,D 🗳️
Which costing items are valid for a simu-lation costing? Note: There are 3 correct answers to this question.
Correct Answer: C,D,E 🗳️
How would you explain a market segment in CO-PA? What is a market segment in CO-
PA?
Correct Answer: C 🗳️
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