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Last Updated: Aug 19, 2026
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| Section | Objectives |
|---|---|
| Topic 1: Cost Center Accounting | - Actual Postings and Allocations - Cost Center Planning and Budgeting |
| Topic 2: Product Cost Controlling | - Costing Runs and Material Costing - Cost Object Controlling |
| Topic 3: Internal Orders | - Settlement of Internal Orders - Order Planning and Budget Control |
| Topic 4: Organizational Assignments and Basic Settings | - Controlling Area Configuration - Integration with Financial Accounting |
| Topic 5: Profitability Analysis (CO-PA) | - Market Segment Definition - Contribution Margin Analysis |
| Topic 6: Profit Center Accounting | - Profit Center Structure and Maintenance - Transfer Pricing and Reporting |
| Topic 7: Month-End Closing Activities | - Overhead Allocation - Settlement and Reconciliation |
1. A customer wants to perform cost center planning to reflect different expectations for the future. How can the customer create different plans in parallel?
A) Use different costing variants.
B) Use different valuation areas.
C) Use different planning areas.
D) Use different versions.
2. A customer allocates a variety of cost elements from many cost centers to others by distribution cycles. The customer complains about the long duration and runtime. What do you recommend to shorten the runtime? Note: There are 2 correct answers to this question.
A) Use assessment instead of distribution.
B) Use iteration within the cycles.
C) Use cycle run groups for parallel processing.
D) Use an allocation structure within the distribution cycles.
3. A customer asks you to explain the category price variances received on production orders. What could be the reason for price variances? Note: There are 2 correct answers to this question.
A) The activity types were consumed from different cost centers.
B) The master data of the consumed materials is V price indicated.
C) The respective routing has changed.
D) The valuation variants of the cost estimate and the production order are different.
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. How does the decoupling scenario for production orders in combination with a product cost collector work?
A) Costs are only posted to the product cost collector and not to the production order.
B) All costs are posted to the production order, which settles to the product cost collector.
C) Costs are posted to the production order and statistically to the product cost collector.
D) Costs are posted to the product cost collector and statistically to the production order.
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: A,C | Question # 3 Answer: B,D | Question # 4 Answer: B | Question # 5 Answer: A |
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