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1. What are optional processes in Production? 2. What are costs put into when we are in WIP and costs are happening on the CO
1. What are optional processes in Production? 2. What are costs put into when we are in WIP and costs are happening on the CO side? 3. What is used to push cost from FI to CO ? 4. More on Controlling (WATCH THE VIDEOS FOR THIS) 5. More focus on Product Costing, Cost Center Accounting (CCA), Internal Orders (than on Profitability accounting) When may a company want to use internal orders, CCA, PCA or COPA? 6. What is a distribution for? 7. What is an assessment for? 8. What are the two types of COPA? which one do accountants like why? which one do other business people like? 9. How many real postings are there? why? 10. How many statistical postings are there? 11. Difference between the allocation methods: distributions and assessments, hierarchy, master data and rules before transactions can happen a. Which can only include primary cost elements, which can include both? 12. Which aspects of Controlling have a standard hierarchy (there are 2 of them) and 13. Know general concepts for Profitability Accounting and what goes under that and how, when and why it is used and differences / similarities between CO-PA and Profit Center Accounting (PCA) and standard hierarchy, master data and rules for both before they can be used. 14. Which is used for internal profitability? 15. Which is used for external profitability? 16. What are examples of external profitability objects we would want to understand the profitability for? 17. Do revenues flow over to CCA, PCA, and/or CO-PA (Profitability Analysis)? 18. What do production processes fall under as far as related to accounting / controlling? (Hint: DM, DL, FOH)
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