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Question # 4

Which type of Profitability Analysis updates the cost of goods sold at the time of delivery?

A.

Periodic-accounting based

B.

Both account-based and costing-based

C.

Account-based only

D.

Costing-based only

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Question # 5

You have implemented Product Cost by Sales Oder in conjunction with revenue-based results analysis in your organization.

For a particular sales order item, you have the following:

Plan revenue = 3000; Plan costs = 2000

Actual revenue = 1200; Actual costs = 1000

What data does the system calculate during results analysis?

A.

Revenue = 1200; Cost of sales = 800; Reserve = 200

B.

Revenue = 1200; Cost of sales = 1000; Reserve = 200

C.

Revenue = 1200; Cost of sales = 1000; WIP = 200

D.

Revenue = 1200; Cost of sales = 800; WIP = 200

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Question # 6

You have implemented Product Cost by Sales Oder in conjunction with cost-based POC results analysis in your organization.

For a particular sales order item, you have the following:

Plan revenue = 3000; Plan costs = 2000

Actual revenue = 1200; Actual cost=1000

What data does the system calculate during results analysis?

A.

"Revenue = 1500; Cost of sales = 1000; Revenue surplus =300"

B.

"Revenue = 1200; Cost of sales = 1000; Capitalized revenue (revenue in excess of billings) = 200"

C.

"Revenue = 1500; Cost of sales = 1000; Capitalized revenue (revenue in excess of billings) = 300"

D.

"Revenue = 1200; Cost of sales = 1000; Revenue surplus =200"

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Question # 7

You want to prevent reporting extreme periodic fluctuations in your P&L statement. Which Management Accounting activity should you choose to help spread irregular expenses throughout the fiscal year?

A.

Periodic reporting

B.

Accrual calculation

C.

Budget availability control

D.

Indirect activity allocation

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Question # 8

Why would you use manual cost allocation in Controlling? Note: There are 2 correct answers to this question.

A.

To run simple allocations of actual data

B.

To run simple allocations of plan data

C.

To correct secondary postings

D.

To allocate costs using an allocation cycle

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Question # 9

You are setting up a direct internal activity allocation in SAP S4/HANA. What is valid receivers for the activity? Note: There are 3 correct answers to this question.

A.

Profit center

B.

WBS element

C.

Sales order item

D.

Internal order

E.

General ledger account

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Question # 10

Which of the following statements best describe Product Cost by Period? Note: There are 2 correct answers to this question.

A.

It is used when periodic costs outweigh daily postings.

B.

It is used to analyze work in process (WIP) based on actual costs.

C.

It is used when the focus of controlling is on a stable and continuous production process.

D.

It is used in conjunction with a product cost collector.

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Question # 11

You want to determine which operations of the routing should be considered in a product cost calculation. How do you do this? Note: There are 2 correct answers to this question.

A.

By marking the cost indicator in the control key assigned to the operation

B.

By marking the Relevance to Costing indicator in the operation

C.

By assigning a cost center to the work center in the operation

D.

By defining a usage key in the header of the routing.

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Question # 12

You are setting up costing-based Profitability Analysis for your organization. How do you configure the deferent market segments?

A.

As divisions

B.

As value fields

C.

As key Figures

D.

As characteristics

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