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TFIN 20_2 Management Accounting

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TFIN 20_2 Management Accounting

TFIN 20_2 Management Accounting

M Sana
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Competitive Exam

Number of questions: 19
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What is not a planning area in Cost Center accounting ? Cost element / activity input Activity type / price Revenue element Statistical key figure.
What is the category of the cost element to allocate activity types ? 41 43 21 31.
Which of the following functionnalities concerns the integrated planning between Sales and Production ? The transfer of planned sales quantity in CO-PA to Sales and Operation Planning The upkeep between units of measure, period types The distribution of data planned at one level in CO-PA to the sub levels The calculation of the plan price by activity type.
What information cannot be transfered to cost center planning to avoid to replan costs in cost center accounting ? Activity requirements from PP Personel costs from HCM Statistical key figures from LIS Sales quantity from SD.
What planning level is the most detailed on cost elements ? Overall Unit costing Primary costs Secondary revenue.
In product cost planning which method can use a master recipe, a network resource, a bill of material, or a routing ? Product costing with quantity structure Product costing without quantity structure Reference costing Simulation costing.
To what is equal the Cost of Goods Sold ? Material costs + Production overhead - Administration & Sales overhead Production costs + Administration & Sales overhead Material costs + Production costs + Administration & Sales overhead Cost of Goods Manufactured - Administration & Sales overhead.
In the ABC what is linked to the push approach ? Quantity consumption Backflush Cost assignment not based on actual use of resources Price calculation using available capacity.
Which costing method allows to display the cost component split, itemization, and the costed multi level bill of material ? Unit costing on a base planning object Multi level unit costing on a material Cost estimate with quantity structure on a base planning object Costing run on a base planning object.
In CO-PC when I talk about important control parameters for automatic determination of the quantity structure and for the update of prices in the material master data, to what am I refering to ? Valuation variant Costing type Costing variant Indicator of material with quantity structure.
Overhead in base object costing is mainly based on 2 factors, which are they ? Calculation base Costing sheet Credit key Overhead key.
Which of the following "infinite to 1" relation is impossible ? Cost component split, itemization, multi level costed BOM => Plant Plant => Valuation area Valuation area => Company code Company code => Operating concern.
To what the following sentence is related to "Hierarchical overview of value added / assembly item cost by component based on structure and content of bill of material (BOM) for costed material" ? Costed multi level BOM Cost component split Multi level unit costing Itemization.
In ABC the template can be used to determine how to allocate the indirect costs to a product. To what is assigned the template ? Valuation variant for a material cost estimate with a quantity structure Costing sheet for a material cost estimate without a quantity structure Overhead group for a base planning object Costing variant for a base planning object.
Which element could not be part of the bill of material (BOM) header ? BOM usage Validity period Alternative BOM Fixed quantity indicator.
To what are not aimed the work center and the routing ? Scheduling Capacity requirement Costing Material requirements planning.
In the routing what determines the shop floor interactions (confirmation requirements, costing indicator, external processing) ? Routing usage Control key Work center Standard values.
What defines the combination of routing, bill of material, and lot size ? Production version Quantity structure Costing variant Costing sheet.
When creating a new cost estimate for finished goods, which functionnality allows to re use the released cost estimate of sub-assemblies ? Transfer control Release strategy Costing run Cost component splitting.
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