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| Section | Weight | Objectives |
|---|---|---|
| Reporting and Period-End Closing | <8% | - Management accounting reports - Fiori reporting apps - Period-end closing process overview |
| Cost Object Controlling | 12%-18% | - Product cost by order - Work in process calculation - Variance calculation and settlement - Product cost by period |
| Product Cost Planning | 12%-18% | - Material cost estimates - Costing variants and configuration - Overhead costing - Cost component structures |
| Profit Center Accounting | 8%-12% | - Profit center master data - Reporting and period-end closing - Assignments and integration |
| Cost Center Accounting | 12%-18% | - Actual postings and allocations - Cost center master data - Period-end closing activities - Planning and budgeting |
| Organizational Assignments and Integration | 8%-12% | - Cross-module integration principles - Universal Journal integration - Management accounting organizational structures |
| Profitability Analysis | 12%-18% | - Margin analysis and reporting - Planning and actual postings - Account-based profitability analysis - Cost-based profitability analysis |
| Internal Orders | 8%-12% | - Internal order master data - Settlement rules and processing - Period-end closing - Planning and budgeting |
1. Welche Management Accounting-Währungen können Sie bei der buchungskreisübergreifenden Kostenrechnung zur Auswertung verwenden?
Für diese Frage gibt es DREI richtige Antworten
A) Transaktionswährung
B) Referenzwährung
C) Buchungskreiswährung
D) Objektwährung
E) Kostenrechnungskreiswährung
2. Mit welchen Sichten können Sie die Kalkulationsergebnisse im Kalkulationslauf-Tool analysieren?
Für diese Frage gibt es DREI richtige Antworten
A) Bericht über Kostenebenen
B) Bericht über laufende Arbeiten
C) Materiallistenbericht
D) Abweichungsbericht
E) Analysebericht
3. Was sind die Vorteile der Verwendung von bewertetem Kundenauftragsbestand im Vergleich zu nicht bewertetem Kundenauftragsbestand?
Es gibt ZWEI richtige Antworten auf diese Frage
A) Fertigungsauftragsabrechnung zum Kundenauftrag
B) Produktionskostenberechnung
C) Vereinfachte Inventarwertermittlung
D) Analyse des kombinierten Mengen- und Werteflusses
4. Welches Objekt können Sie dem Zyklussegment beim Definieren von Beurteilungszyklen für den Periodenabschluss in der Gemeinkostenrechnung zuordnen?
A) Kalkulationsschema
B) Allokationsstruktur
C) Abrechnungsvorschrift
D) Vorlage
5. Sie buchen eine Bestellung für ein Lagermaterial. Von welchem object wird das Profit Center abgeleitet?
A) Geschäftspartner
B) Pflanze
C) Kostenstelle
D) Materialstamm
Solutions:
| Question # 1 Answer: C,D,E | Question # 2 Answer: A,C,E | Question # 3 Answer: C,D | Question # 4 Answer: B | Question # 5 Answer: D |
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