a. Profitability analysis
b. Fixed asset accounting
c. Production
planning
d. Warehouse
management
e. Material ledger
f. General ledger accounting
Which is the correct answer?
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2) For which controlling component are balance sheet account postings relevant?
a. Profit
Center accounting
b. Overhead cost accounting
c. Cost element accounting
Which is the correct answer?
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3) Every morning in your manufacturing plant, to start up production, the production machines need 15 minutes and 10 kw just to get going. This part of production is considered variable cost.
a. False
b. True
Which is the correct answer?
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4) Which of the below examples are reports created for internal managerial reporting purposes in controlling?
a. Actual vs planned production
costs
b. Profit and loss statement
c. Balance sheet per operating
segment
d. Cash flow statement
e. Profit margin of North American
mountain bike sales.
Which is the correct answer?
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5) Which of the following questions can be answered by reports based on profit center accounting?
a. What percentage of profit was
contributed by e-scooter sales in North America?
b. What was the return on my investment
to upgrade the manufacturing plant in Germany?
c. How are the difficulties in
the supply chain affecting the pipeline of e-bike sales in Southern Europe?
d. What is the profitability quarter
over quarter of the e-scooted business launched recently?
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Answers:
1) a, b, e, f
2) a
3) a
4) a, e
5) b, d
