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| Section | Objectives |
|---|---|
| Cost Center Accounting | - Planning and budgeting - Actual postings and reporting - Allocations (assessment and distribution) |
| Period-End Closing in Controlling | - Overhead allocation and settlements - Reconciliation and closing activities |
| Overview of Management Accounting in SAP S/4HANA | - Master data fundamentals (cost centers, profit centers, internal orders) - Organizational structures in Controlling |
| Actual Costing and Material Ledger | - Periodic actual costing - Material ledger configuration and usage |
| Reporting and Analytics | - SAP Fiori analytical apps for CO - Standard CO reports |
| Profitability Analysis (CO-PA) | - Profitability reporting - Account-based CO-PA and margin analysis |
| Product Cost Controlling | - Product costing and variance analysis - Cost object controlling - Material cost estimation |
| Internal Orders | - Settlement of internal orders - Order types and planning |
1. Was ist die höchste Berichtsebene im Management Accounting?
A) Betriebsbedenken
B) Profitcenter
C) Kostenrechnungskreis
D) Buchungskreis
2. Wann wählen Sie die Prozentmethode für die Abgrenzung aus?
Es gibt ZWEI richtige Antworten auf diese Frage
A) Wenn aktivitätsabhängige Kosten und eine entsprechende Kostenart in NICHT verfügbar sind
B) Wenn aktivitätsunabhängige Kosten anfallen und eine entsprechende Kostenart NICHT verfügbar ist
C) Wenn aktivitätsunabhängige Kosten anfallen und eine geeignete Kostenart für die Definition von Gemeinkostensätzen verfügbar ist
D) Wenn Sie abgrenzungsabhängige Kosten und eine geeignete Kostenart zur Definition von Gemeinkostensätzen haben
3. Was müssen Sie definieren, um variable Kosten zu melden, die sich auf die Kostenaufteilung im kontenbasierten CO-PA beziehen?
Es gibt ZWEI richtige Antworten auf diese Frage
A) Ein variables Kostenfeld in ACDOCA
B) Eine Berechnungsformel
C) Ein Kostenteilungsprofil
D) Ein Preisdifferenzprofil
4. Welche Aktivität führen Sie zum Periodenende in der Profit-Center-Rechnung aus?
A) Vorlagenzuordnung ausführen
B) Aktivitätszuordnung buchen
C) Kosten abrechnen
D) Verteilungszyklen verarbeiten
5. Welche Einstellungen können Sie pro Auftragsart für die Budget- und Verfügbarkeitskontrolle vornehmen?
Es gibt ZWEI richtige Antworten auf diese Frage
A) Budget-Toleranzgrenzen
B) Layout der Budgetdateneingabe
C) Budgetierung auf Kostenartenebene
D) Budgetmanager entwerfen
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: C,D | Question # 3 Answer: A,C | Question # 4 Answer: D | Question # 5 Answer: A,C |
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