Fico Sap Homework
Autor: Mikki • November 30, 2017 • 780 Words (4 Pages) • 669 Views
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c. Activity based costing
d. Profitability analysis
- Which of the following areas of Controlling utilizes "statistical" accounting?
a. Cost center controlling
b. Product cost controlling
c. Profit center accounting
d. Profitability analysis
- A controlling area may have multiple company codes assigned to it
a. True
b. False
- There can be only one cost center hierarchies in a given company code
a. True
b. False
- The costs transferred from financial accounting to controlling are known as
a. Primary costs
b. Secondary costs
c. Relevant costs
d. Operational costs
- An organizational unit within a controlling area that represents a defined area of cost
incurrence is a
a. Profit center
b. Cost center
c. Controlling area
d. Investment center
- All cost centers in a company must be assigned to a
a. Sales organization
b. Controlling area
c. Business unit
d. Standard hierarchy
- A given cost center could be assigned to a cost center hierarchy based on
a. Geographical location
b. Function performed
c. Cost responsibility
d. Any of the above
- Costs that arise from the consumption of goods and services originating outside of the company are known as
a. Direct costs
b. Overhead costs
c. Secondary costs
d. Primary costs
- Which of the following is used to classify valuated consumption of production factors in controlling
a. Cost elements
b. Cost centers
c. Activity costs
d. Production costs
- An entry to a primary expense account in Financial Accounting results in an automatic entry to the related cost object in Controlling
a. True
b. False
- Which of the following costs exists only in the Controlling area
a. Primary costs
b. Secondary costs
c. Direct costs
d. Overhead costs
- The valuated consumption of company internal activities is tracked by the use of
a. Primary costs
b. Secondary costs
c. Direct costs
d. Overhead costs
- The allocation method in which a primary cost is allocated to receiver cost objects is
a(an)
a. Allocation
b. Distribution
c. Assessment
d. Primary assignment
- Which of the following costs can be allocated using an assessment
a. Primary costs
b. Secondary costs
c. Either a or b
d. Neither a nor b
- Allocation of costs through a distribution or assessment can be accomplished by any
method management desires
a. True
b. False
- The allocation method in which a secondary cost is allocated to receiver cost objects is a(an)
a. Allocation
b. Distribution
c. Assessment
d. Primary assignment
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