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SAP CO Questionnaire for Interview

General Controlling:
1. What is the FICO Organization Structure?
2. What are the controlling area settings?
3. What is CO planning version and what is the purpose?

Cost Center Accounting:


4. What is the difference between Cost center planning and budgeting?
Ans: CC planning by cost element and CC budgeting is by cost center without cost element
breakup.
5. What is the difference between Cost center assessment cycle and distribution cycle?
Ans: Assessment cycle use secondary cost element and distribution cycle used primary cost
element.
6. What is the purpose of Cost center planning profiles and layouts?
Ans: Cost center planning profiles used for easy planning. Cost center layouts will be assigned to
profiles.
7. What is Distribution Key in CC Planning and what is the purpose?
Ans: Distribution key used for distribution of yearly values into monthly using predetermined basis
i.e. Fixed values, Based on % etc.
8. What is activity price and how many methods of calculating activity prices? How to calculate
automatic activity prices?
Ans: Activity price is used for charging the labour and machine cost from one cost center to other
cost objects. There are two types of activity prices. One is Automatic and second one is Manual.
Automatic prices will be calculated from cost center planning (KP06) devided by activity units
(KP26).
9. What is the purpose of Cost center planning Templates?
Ans: Cost center templates used for automatic planning of primary cost by cost element and result
will be updated in KP06.
10. What is SKF and what is the purpose of SKF?
Ans: SKF is used for basis of distribution in assessment or distribution cycles.
11. What is the purpose of OKB9?
Ans: OKB9 used for automatic assignment of cost element to other cost objects i.e. cost center,
order, profitability segement etc.
12. What is substitution and validation?
Ans: Substitution rule used for replace the existing cost object with another object.
Validation rules used for giving message (Error, warning or information) at the time of posting if
the conditions are not fulfilled.

Internal Orders:
13. What is the purpose of Internal Orders?
14. What is the difference between Revenue and Capital Internal Orders?
Ans: Revenue orders settle to cost centers or internal orders whereas capital internal orders settle to
FXA.
15. What is Order type and what is the usage of it?
Ans: Order number range is defined in Order type. Settlement profile is defined in order type.
16. What is Budget Profile in Internal Orders?
Ans: Budget profile is used for comparing the actual with budget and control the actual cost without
exceeding the budget.
17. What is Commitment?
Ans: If commitment management is activated, at the time of PR, PO, GR system will update the
values in internal order as commitment item. Actual cost + commitment = Assigned value.
18. Is it possible to post to two cost objects (CC and IO) in FI Posting, If yes which one is real
posting?
Ans: Yes, but internal order will be the real posting and cost center would be statistical posting. If
the internal order is set as statistical, then cost center will take the real postings and IO would be the
statistical postings.

Profit Center Accounting:


19. What is the purpose of PCA?
Ans: PCA is used for reporting purpose by profit center. Profit center can be generated by P&L and
B/S.
20. If Business Area is implemented what is the use of PCA?
Ans: Business area concept will be used whenever only FI is being implemented. If CO also
implemented then PCA is most powerful tool for reporting by profit center.
21. What is the transaction code for PC default account assignment? (3KEH)
22. What is the purpose of Dummy profit center in PCA? Why should we create it?
Ans: Dummy profit center is mandatory to configure in PCA. Purpose of dummy profit center is to
if system does not find any profit center in any posting then by default postings will go to dummy
profit center.

Product Costing:
23. What is the necessity and purpose of Product Costing?
Ans: SFG and FG should valued at standard cost.
24. What is the purpose and difference between Cost estimate with quantity structure and without
quantity structure?
Ans: With quantity structure will have routing and BOM and used for manufacturing plants whereas
without quantity structure will be used by sales depot where there is no routing and BOM.
25. What is Cost component structure and what is the purpose?
Ans: CCS should be created and assigned cost elements to each cost component as per client’s
requirement.
26. What is Costing variant and what are the components of Costing variant?
Ans: Costing variant is the main link between customisation and easy access.
27. What is Costing sheet?
Ans: Costing sheet used for overheads in SAP.
28. What is Repetitive manufacturing and discrete manufacturing?
Ans: Repetitive manufacturing will be used for the manufacturing process where the production is
repetitive like glass production. Discrete manufacturing is the manufacturing process by bits and
pieces like automobile industry.
29. How to capture the actual product costing?
Ans: Through confirmation of production order and product cost collector actual cost of material
and activities will be captured and overheads will be captured as a part of CO period end closing
activities.
30. What is WIP and what is the customization required for WIP Calculation?
Ans: If the product is not passed through all the necessary operations at the month end, then system
will calculate WIP.
31. What is Variance calculation and what is the customization settings required?
Ans: Difference between the target cost and actual product cost will be split into various categories
of variance.
32. What is settlement profile and allocation structure?
Ans: Settlement profile used for deciding the receiver cost objects and allocation structure used for
deciding the allocation structure by primary cost element or secondary cost element.
COPA:
33. What is the purpose of COPA?
Ans: COPA is used for analysing the profitability by different characteristics. COPA is the reporting
tool in R/3.
34. What is Operating Concern?
Ans: Operating concern is the highest level org structure in COPA.
35. What are the types of COPA?
Ans: Account based and costing based. Account based COPA store the values in cost elements
whereas costing based store the values in Value fields.
36. What is characteristics and value fields?
Ans: Characteristics used for analyse the profitability like product-wise, cutomer-wise, customer-
group wise, plant-wise etc. Value fields store the values in COPA like sales revenue, selling
expenses, COS etc.
37. What is derivation rule in COPA?
Ans: Based on existing characteristics system derive other user defined characteristics.
38. What are the sources of value flow to COPA and how will they flow to COPA?
Ans:
 Sales quantity, revenue and selling expenses flow from SD Billing.
 Under/Over absorbed cost flow from COPA assessment cycles to COPA.
 Values flow from FI/MM to COPA using FI-PA Transfer structure.
 Production variances flow to COPA from settlement.
 Internal orders settlement to COPA.
 WBS elements settlement to COPA.
39. What is Summarisation level and what is the purpose?
Ans: Summarisation levels improve the system performance in COPA postings.
40. What is the purpose of COPA assessment cycles.
Ans: COPA assessment cycles used for allocation of cost from cost centers to COPA.

Important question:

What are the CO period end closing activities?