Last Updated: Aug 15, 2026
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Profit Center Accounting | 8%-12% | - Profit center master data - Assignments and integration - Reporting |
| Topic 2: Profitability Analysis | 12%-18% | - Margin analysis - Account-based profitability analysis - Reporting and planning |
| Topic 3: Cost Object Controlling | 12%-18% | - Product cost by period - Work in process - Product cost by order |
| Topic 4: Reporting and Period-End Closing | <8% | - Period-end activities - Management accounting reports |
| Topic 5: Cost Center Accounting | 12%-18% | - Planning and budgeting - Allocations - Cost center master data |
| Topic 6: Organizational Assignments and Integration | 8%-12% | - Management accounting organizational structures - Universal Journal integration |
| Topic 7: Product Cost Planning | 12%-18% | - Material cost estimates - Cost component structures - Costing variants |
| Topic 8: Internal Orders | 8%-12% | - Order master data - Planning and budgeting - Settlement processing |
1. Welches Objekt können Sie dem Zyklussegment beim Definieren von Beurteilungszyklen für den Periodenabschluss in der Gemeinkostenrechnung zuordnen?
A) Allokationsstruktur
B) Vorlage
C) Kalkulationsschema
D) Abrechnungsvorschrift
2. Wovon hängt die Berechnung einer Konditionsart im Kalkulationsschema ab?
Es gibt 2 richtige Antworten auf diese Frage.
A) Bewertung
B) Berechnungstyp
C) Konditionsklasse
D) Segment
3. Für welche Objekte können Sie Aktivitäten und Geschäftsprozesse zu tatsächlichen Preisen neu bewerten?
Für diese Frage gibt es DREI richtige Antworten
A) Arbeitsplätze
B) Kostenstellen
C) Elemente des Projektstrukturplans
D) Profitcenter
E) Rentabilitätssegmente
4. Sie haben eine Gemeinkostenabrechnung konfiguriert, die den mengenbezogenen Gemeinkostenansatz zur Berechnung des Gemeinkostenbetrags verwendet. Was ist für die Berechnung des Betrags erforderlich?
A) Statistisch Zahlen mit Werten für den Zeitraum
B) Kostenstellen mit der Option zur Mengenerfassung
C) Leistungsarten mit gepflegten Ist- oder Planmengen
D) Abrechnungsregeln mit gültigen Empfängerobjekten
5. Beim Versuch, einer neuen Kostenstelle ein Profit Center zuzuordnen, wird eine Fehlermeldung angezeigt. Was kann diesen Fehler verursachen?
A) Die Gültigkeitsdauer des Profit Centers ist kürzer als die der Kostenstelle
B) Das Profit Center wurde bereits einer anderen Kostenstelle zugeordnet
C) Das Sperrkennzeichen ist im Profit-Center-Stammsatz aktiviert
D) Die Gültigkeitsdauer der Kostenstelle ist kürzer als die des Profit Centers
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B,C | Question # 3 Answer: C,D,E | Question # 4 Answer: C | Question # 5 Answer: C |
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