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| Section | Objectives |
|---|---|
| Topic 1: Cost Center Accounting | - Perform planning and allocations for cost centers - Define and create cost centers and hierarchies |
| Topic 2: Profitability Analysis (CO-PA) | - Define characteristics and value fields - Configure costing based CO-PA |
| Topic 3: Reporting and Integration | - Generate CO reports (cost center, internal orders, etc.) - Understand integration with FI and other SAP modules |
| Topic 4: Cost Element Accounting | - Integration with Financial Accounting - Configure and interpret cost element types |
| Topic 5: Internal Orders | - Commitment and actual postings and settlement - Configure internal order types and attributes |
| Topic 6: Organizational Structure in Management Accounting | - Define and describe Controlling area and assignment - Understand organisational levels relevant for CO processes |
| Topic 7: Product Cost Controlling | - Understand integration with material valuation - Analyze variances for cost objects |
1. 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 an allocation structure.
D) Use a splitting structure.
2. Why do you use variants in reporting? Note: There are 2 correct answers to this question.
A) To specify parameter values for background processing.
B) To permit quick navigation between CO objects.
C) To predefine values for complex selection screens.
D) To optimize the runtime of a report.
3. Which of the following allows you to calculate additional values for value fields in CO-PA, which are not transferred by the actual source postings?
A) Costing sheet
B) Substitution
C) Value field derivation
D) Results analysis
4. Which information is transferred when you settle an Internal Order to costing-based CO-
PA?
A) Cost component split of the order cost.
B) Characteristic values of the settlement rule.
C) Variance categories of the internal order.
D) All information of the internal order master data.
5. Which of the following is defined in the PA transfer structure?
A) Assignment of source cost elements to allocation cost elements.
B) Assignment of distribution rules to certain cost elements.
C) Assignment of cost elements to value fields.
D) Assignment of master data to characteristics.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: A,C | Question # 3 Answer: A | Question # 4 Answer: B | Question # 5 Answer: C |
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