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Question 1

Which of the following objects can be selected in templates for activity-based costing? Note: There are 2 correct answers to this question.

Options :

A : Cost center/activity type

B : Internal order

C : WBS element

D : Business process

Answer: B,C

Question 2

Which of the following steps are part of the procedure to update the standard price of the material? Note: There are 2 correct answers to this question.

Options :

A : Release the cost estimate.

B : Archive the cost estimates.

C : Mark the cost estimate.

D : Split the costs.

Answer: A,C

Question 3

How do you maintain number range intervals in Controlling?

Options :

A : By account type

B : By cost element category

C : By business transactions

D : By document type

Answer: C

Question 4

Which statements are relevant to the cost of sales accounting method in profitability management? Note: There are 2 correct answers to this question.

Options :

A : It presents the costs and revenues information in a format that is ideal for conducting margin analyses.

B : It presents revenues, primary expenses, changes in stock, WIP, and capitalized activities.

C : It aims to summarize activity and situational change for a given organizational unit over a period of time.

D : It aims to match revenues for goods and services against sales-related expenses.

Answer: A,D

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 = 2000Actual revenue = 1200; Actual costs = 1000What data does the system calculate during results analysis?

Options :

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

Answer: D