Updated: Jun 13, 2026
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1. A customer wants to allocate the over absorption/under absorption of cost centers source related to receiver. What is the most accurate allocation rule?
A) Assessment of posted amounts based on any value field of the market segments.
B) Assessment of fixed portions based on any value field of the market segments.
C) Assessment of fixed portions based on statistical key figures of the market segment.
D) Assessment of posted amounts based on any derivation rule of characteristics.
2. Which of the following allocation methods in cost center accounting use secondary cost elements? Note: There are 3 correct answers to this question.
A) Periodic reposting
B) Assessment
C) Overhead surcharges
D) Activity allocation
E) Distribution
3. A customer wants you to explain the results of the preliminary costing of a production order. How are the results determined?
A) The costs are determined by the cost estimate of the reference order.
B) The standard cost estimate is copied from the material master and adjusted by the order quantity.
C) The quantity structure in the production order is valuated by the costing variant settings.
D) The actual quantities are valuated with plan values.
4. What is a report group in Report Painter required for?
A) To assign further reports via the report/report interface.
B) To add a report as a sub folder in the Easy Access Menu.
C) To run reports in costing based profitability analysis.
D) To serve as a template for the creation of new Report Painter reports.
5. Which of the following allows you to calculate additional values for value fields in CO-PA, which are not transferred by the actual source postings?
A) Costing sheet
B) Substitution
C) Results analysis
D) Value field derivation
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B,C,D | Question # 3 Answer: C | Question # 4 Answer: A | Question # 5 Answer: A |
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