2. General Controlling
1. Explain ‘Controlling (CO)’ in SAP?
2. What are the Important ‘Organizational Elements of CO’?
3. What is a ‘Controlling Area’? How is it related to a Company Code?
4. Outline ‘Company Code—Controlling Area’ Assignments?
5. What are the ‘Components of Controlling’?
6. Why do You Need ‘Cost Element Accounting’?
7. Explain ‘Cost Center Accounting?
8. What is ‘Activity-Based Costing’?
9. What is ‘Product Cost Controlling’ (CO-PC)?
10. What is ‘Profitability Analysis’ (CO-PA)?
11. What is a ‘Cost Object’?
12. Differentiate Between ‘Real’ and ‘Statistical Postings’ in CO?
13. How do You Define ‘Number Ranges’ in CO?
14. How Does ‘Master Data’ Differ from ‘Transaction Data’ in CO?
3. • Cost Element Accounting
• 15. What is a ‘Cost Element’?
• 16. What is a ‘Primary Cost Element’?
• 17. What is a ‘Secondary Cost Element’?
• 18. What is a ‘Cost Element Category’?
• 19. How do you Automatically Create ‘Cost
Elements’?
4. • Cost Center Accounting
• 20. Define ‘Cost Center Accounting (CO-OM-CCA)?
• 21. What is a ‘Cost Center’?
• 22. What is a ‘Cost Center Category’?
• 23. What is a ‘Standard Hierarchy?
• 24. Explain Posting of Costs to ‘Cost Centers?
• 25. What is an ‘Activity Type’?
• 26. Where do You Assign Activity Type in Cost Centers?
• 27. What is a ‘Resource’ in CO?
• 28. What is a ‘Statistical Key Figure’ (SKF)?
• 29. Explain the ‘Planning’ steps in CO-OM-CCA?
• 30. What is a ‘Plan Version’?
• 31. What is ‘Integrated Planning’ in CO-OM-CCA?
• 32. Explain ‘Plan Layout?
• 33. Explain a ‘Plan Profile?
• 34. How do you copy ‘Plan Data’ from one period to another?
• 35. What is the recommended Planning Sequence, in CO?
• 36. What are the two options for entering Plan Data?
• 37. What are ‘Distribution Keys’?
• 38. Differentiate ‘Activity-Dependent ‘and ‘Activity-Independent’ Costs?
• 39. What is a ‘Mixed Cost’?
• 40. Explain ‘Manual Primary Cost Planning?
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6. • 41. Explain ‘Automatic Primary Cost Planning?
• 42. Explain ‘Manual Secondary Cost Planning?
• 43. Explain ‘Assessment’ in Secondary Cost Planning?
• 44. What is an ‘Allocation Structure’?
• 45. Explain ‘Segments’ and ‘Cycles?
• 46. What is ‘Iterative Processing’ of Cycles?
• 47. What is ‘Splitting’? Explain the ‘Splitting Structure?
• 48. What is an ‘Activity Price Calculation’?
• 49. How does the System calculate the ‘Activity Price’?
• 50. What is known as the ‘Political Price’ for an Activity Type?
• 51. What is ‘Allocation Price Variance?
• 52. What is ‘Budgeting’?
• 53. What are the ‘Direct Allocation’ Methods of Posting in CO?
• 54. What is the ‘Indirect Allocation’ Method of Postings in CO?
• 55. Explain ‘CO Automatic Account Assignment?
• 56. How does ‘Validation’ differ from ‘Substitution’?
• 57. What is a ‘Call-up Point’?
7. • 58. What is ‘Boolean Logic’?
• 59. Explain ‘Reposting’ in Cost Center Accounting?
• 60. Is ‘Periodic Reposting’ Different from ‘Reposting’?
• 61. Explain ‘Manual Cost Allocation?
• 62. What is ‘Direct Activity Allocation’?
• 63. How do you Calculate ‘Accrued Costs’?
• 64. Describe the ‘Reconciliation Ledger?
• 65. What is ‘Variance Analysis’ in CO-OM-CCA?
• 66. What are the ‘Categories of Variances’ in CO-OM-
CCA?
• 67. Explain the ‘Input Variance?
• 68. What is an ‘Output Variance’?
• 69. How do You Deal with ‘Variances’?
• 70. What are all the ‘Standard Reports’ in CO?
• 71. What is ‘Summarization’ in CO?
8. • Internal Orders
• 72. What is an ‘Internal Order’?
• 73. How does an ‘Individual Order’ differ from a ‘Standing Order’?
• 74. What are the ‘Groups’ of Internal Orders?
• 75. How do ‘Statistical Internal Orders’ differ from ‘Real Orders’?
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