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| Section | Weight | Objectives |
|---|---|---|
| Reporting and Period-End Closing | <8% | - Management accounting reports - Period-end activities |
| Profitability Analysis | 12%-18% | - Reporting and planning - Account-based profitability analysis - Margin analysis |
| Product Cost Planning | 12%-18% | - Costing variants - Cost component structures - Material cost estimates |
| Cost Object Controlling | 12%-18% | - Product cost by order - Product cost by period - Work in process |
| Cost Center Accounting | 12%-18% | - Allocations - Cost center master data - Planning and budgeting |
| Profit Center Accounting | 8%-12% | - Assignments and integration - Profit center master data - Reporting |
| Internal Orders | 8%-12% | - Settlement processing - Planning and budgeting - Order master data |
| Organizational Assignments and Integration | 8%-12% | - Universal Journal integration - Management accounting organizational structures |
1. Was können Sie detailliert analysieren, wenn Sie die Kostenkomponentensplittung von der Produktkostenplanung in die kalkulatorische Ergebnisrechnung übertragen?
A) Verkaufskosten
B) Abweichungskategorien
C) Herstellungskosten
D) Umsatzerlöse
2. Welchen Objekten ordnen Sie die Elemente der Kostenkomponentensplit zu, um die Übergabe der Kalkulation an das kalkulatorische CO-PA sicherzustellen?
A) Kostenrechnungskreise
B) Wertfelder
C) Sachkonten
D) Segmente
3. Welche Einstellungen können Sie pro Auftragsart für die Budget- und Verfügbarkeitskontrolle vornehmen?
Es gibt ZWEI richtige Antworten auf diese Frage
A) Budgetierung auf Kostenartenebene
B) Layout der Budgetdateneingabe
C) Budget-Toleranzgrenzen
D) Budgetmanager entwerfen
4. Was definiert das Innenauftragsabrechnungsprofil?
Für diese Frage gibt es DREI richtige Antworten
A) Die gültigen Empfänger
B) Die Buchhaltungsbelegart
C) Ist eine Abrechnung erforderlich?
D) Die Vorlagenzuordnung
E) Ob ein Commitment-Management erforderlich ist
5. Auf welchem Beleg im Verkaufsprozess ist das Profit Center ursprünglich eingetragen?
A) Kundenauftrag
B) Servicevertrag
C) Warenausgang
D) Verkaufsanfrage
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B | Question # 3 Answer: A,C | Question # 4 Answer: A,B,C | Question # 5 Answer: A |
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