Last Updated: Aug 10, 2026
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Cost Object Controlling | 12%-18% | - Work in process - Product cost by period - Product cost by order |
| Topic 2: Product Cost Planning | 12%-18% | - Material cost estimates - Cost component structures - Costing variants |
| Topic 3: Profit Center Accounting | 8%-12% | - Reporting - Assignments and integration - Profit center master data |
| Topic 4: Internal Orders | 8%-12% | - Planning and budgeting - Order master data - Settlement processing |
| Topic 5: Profitability Analysis | 12%-18% | - Account-based profitability analysis - Reporting and planning - Margin analysis |
| Topic 6: Cost Center Accounting | 12%-18% | - Planning and budgeting - Cost center master data - Allocations |
| Topic 7: Reporting and Period-End Closing | <8% | - Period-end activities - Management accounting reports |
| Topic 8: Organizational Assignments and Integration | 8%-12% | - Universal Journal integration - Management accounting organizational structures |
1. You want to settle primary cost elements and secondary cost elements to different receivers. What do you use?
Response:
A) Overhead structure
B) Allocation structure
C) Source structure
D) PA transfer structure
2. Which views can you use to analyze the costing results within the costing run tool?
There are THREE correct answers for this question
Response:
A) Analysis report
B) Variance report
C) Costing levels report
D) Work in progress report
E) Material list report
3. During posting, from which object does the system first derive the profit center if the profit center is NOT directly assigned to a network activity?
Response:
A) WBS element
B) Network header
C) Project definition
D) Dummy profit center
4. What do you need to define in order to report variable costs that refer to the cost component split in account-based CO-PA?
There are TWO correct answers for this question
Response:
A) A price difference profile
B) A cost splitting profile
C) A calculation formula
D) A variable cost field in ACDOCA
5. Which characteristic of an internal order does the order type control?
Response:
A) Controlling areas the order is assigned to
B) Budget profile assigned to the order
C) Time period for which the order is valid
D) Types of costs posted to the order
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: A,C,E | Question # 3 Answer: B | Question # 4 Answer: B,D | Question # 5 Answer: B |
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