Production Planning (PP) and Controlling (CO) Flashcards
6 cards from real BCSE ERP practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 6 Production Planning (PP) and Controlling (CO) flashcards as text
What is 'standard cost' in SAP CO Product Costing?
Answer: A predetermined cost calculated based on planned material, labor, and overhead rates used as a benchmark
Standard cost in SAP CO is a pre-calculated cost estimate based on planned quantities and prices from BOM and routing, used as a benchmark for variance analysis.
What is a 'cost element' in SAP CO?
Answer: A classification that links General Ledger accounts to SAP CO for cost reporting and analysis
Cost elements in SAP CO are classifications that correspond to G/L accounts and enable costs to be captured and reported in the Controlling module for management analysis.
What is 'profitability analysis' (CO-PA) in SAP Controlling?
Answer: An analysis of profitability by market segments such as customer, product, region, or sales channel
CO-PA (Profitability Analysis) in SAP Controlling analyzes company profitability by market segments, combining revenues and costs to show margins by customer, product line, or geography.
What is 'variance analysis' in SAP PP/CO?
Answer: Comparing actual production costs against standard costs to identify and analyze differences
Variance analysis in SAP CO compares actual costs incurred during production against standard costs to identify and categorize reasons for differences, such as price or quantity variances.
What is 'internal order' in SAP CO?
Answer: A cost collector used to monitor costs for a specific task, project, or event with a defined timeframe
Internal orders in SAP CO collect and monitor costs for specific, often short-term tasks or events (like a trade show or office renovation) that don't warrant a full project structure.
What does 'settlement' mean in the context of SAP CO internal orders?
Answer: Transferring accumulated costs from an internal order to a final receiver such as a G/L account, cost center, or asset
Settlement in SAP CO transfers the costs collected on an internal order or production order to their final cost receivers (G/L accounts, assets, cost centers) at period end.