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| Section | Weight | Objectives |
|---|---|---|
| Reporting and Period-End Closing | <8% | - Management accounting reports - Period-end activities |
| Cost Center Accounting | 12%-18% | - Allocations - Cost center master data - Planning and budgeting |
| Profit Center Accounting | 8%-12% | - Profit center master data - Assignments and integration - Reporting |
| Cost Object Controlling | 12%-18% | - Product cost by order - Work in process - Product cost by period |
| Internal Orders | 8%-12% | - Order master data - Planning and budgeting - Settlement processing |
| Profitability Analysis | 12%-18% | - Margin analysis - Reporting and planning - Account-based profitability analysis |
| Product Cost Planning | 12%-18% | - Material cost estimates - Cost component structures - Costing variants |
| Organizational Assignments and Integration | 8%-12% | - Universal Journal integration - Management accounting organizational structures |
1. Wann wählen Sie die Prozentmethode für die Abgrenzung aus?
Es gibt ZWEI richtige Antworten auf diese Frage
A) Wenn Sie abgrenzungsabhängige Kosten und eine geeignete Kostenart zur Definition von Gemeinkostensätzen haben
B) Wenn aktivitätsunabhängige Kosten anfallen und eine geeignete Kostenart für die Definition von Gemeinkostensätzen verfügbar ist
C) Wenn aktivitätsabhängige Kosten und eine entsprechende Kostenart in NICHT verfügbar sind
D) Wenn aktivitätsunabhängige Kosten anfallen und eine entsprechende Kostenart NICHT verfügbar ist
2. Welche Aufgaben übernimmt das System bei der Leistungsverrechnung?
Es gibt ZWEI richtige Antworten auf diese Frage
A) Die Kostenart wird aus den Stammdaten der Leistungsart abgeleitet
B) Für die Belastung und Gutschrift wird ein Hauptkosten-Sachkonto verwendet
C) Der Zuteilungsbetrag wird basierend auf der Menge und dem Preis der Aktivität berechnet
D) Das Senderkostenobjekt wird belastet und das Empfängerkostenobjekt wird gutgeschrieben
3. Was ist die höchste Berichtsebene im Management Accounting?
A) Buchungskreis
B) Betriebsbedenken
C) Profitcenter
D) Kostenrechnungskreis
4. Welche Objekte können Sie in der Kostenstellenrechnung planen?
Für diese Frage gibt es DREI richtige Antworten
A) Konten für nicht betriebliche Aufwendungen
B) Statistische Kennzahlen
C) Aktivitätspreise
D) Nebenkostenabrechnungen
E) Bilanzkonten
5. Welche Kostenvoranschläge müssen Sie für die Übertragungssteuerungsfunktion wiederverwenden?
A) Kostenvoranschläge mit gleicher Kostenbestandteilstruktur
B) Kostenvoranschläge über Buchungskreise hinweg
C) Kalkulation mit Mengengerüst
D) Kostenvoranschläge im selben Werk
Solutions:
| Question # 1 Answer: A,B | Question # 2 Answer: A,C | Question # 3 Answer: B | Question # 4 Answer: A,B,D | Question # 5 Answer: A |
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