Last Updated: Jul 24, 2026
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| Section | Weight | Objectives |
|---|---|---|
| Cost Object Controlling | 12%-18% | - Variance calculation and analysis - Product cost by order/period - Settlement to financial accounting - Work in process calculation |
| Profitability Analysis (CO-PA) | 10%-15% | - Actual data flow and settlement - Profitability reporting - Characteristics and value fields - Costing-based and account-based CO-PA |
| Cost Center Accounting | 12%-18% | - Allocations: distribution, assessment - Planning and budgeting - Cost center master data - Period-end closing processes |
| Management Accounting Reporting | 8%-12% | - Fiori reports and analytics - Integration with other modules - Information system and standard reports |
| Product Cost Planning | 12%-18% | - Costing run and marking/releasing - Quantity structure and cost component split - Material cost estimates - Costing variants and valuation variants |
| Profit Center Accounting | 8%-12% | - Profit center master data and hierarchy - Actual postings and allocations - Period-end closing and reporting |
| Internal Orders | 10%-15% | - Order types and master data - Period-end activities - Budgeting and availability control - Settlement rules and execution |
| SAP S/4HANA Overview & Management Accounting Concepts | 8%-12% | - SAP S/4HANA architecture and innovations - Controlling organizational structures - Master data in Management Accounting |
1. Which objects do you use when you assign costs and revenue to the value fields in costing-based CO- PA?
Response:
A) Allocation template
B) Allocation structure
C) Overhead group
D) Transfer structure
2. Which component provides insight into the effectiveness and results for areas of responsibility within the enterprise?
Response:
A) Results analysis
B) Profitability analysis
C) Revenue accounting and reporting
D) Profit center accounting
3. Which tasks can you perform on a production order in a make-to-order scenario with valuated stock?
There are TWO correct answers for this question
Response:
A) Perform results analysis
B) Calculate production variances
C) Settle the variances to CO-PA
D) Transfer reserves for realized costs
4. Which customizing do you use for calculating work in progress (WIP)?
There are THREE correct answers for this question
Response:
A) Posting rule table
B) Settlement profile table
C) Assignment table
D) Allocation structure table
E) Update table
5. When is the standard hierarchy of the controlling area created?
Response:
A) When the controlling area is defined
B) When the controlling area is assigned to the operating concern
C) When the first company code is assigned to the controlling area
D) When the first cost center for a controlling area is created
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: D | Question # 3 Answer: A,C | Question # 4 Answer: A,C,E | Question # 5 Answer: A |
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