素晴らしいC-TS4CO-2023最新知識一回合格-検証するC-TS4CO-2023再テスト

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SAP C-TS4CO-2023 認定試験の出題範囲：

トピック	出題範囲
トピック 1	Cost Center Accounting: The topic focuses on cost centers, cost center hierarchies, and cost center groups. Furthermore, it discusses planning functionality, accounting activity types, cost center characteristics, and period end closing for CCA.
トピック 2	Organizational Assignments and Process Integration: The topic focuses on cross-company code design, production execution, sales pricing, inbound freight, stock transfers, and transfer pricing.
トピック 3	Product Cost Planning: This topic discusses product cost planning, cost elements structure, cost component structure, planning requirements, costing variants and multi-level costings.
トピック 4	Cost Object Controlling: This topic addresses the concepts of determining and configuring cost object controlling. It also discusses cost object controlling, WIP, results analysis, variances and revenue recognition.
トピック 5	Profit Center Accounting: It covers organizational charts, Profit Centers, data assignments, and period-end closing for PCA.

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SAP Certified Associate - SAP S/4HANA Cloud Private Edition, Management Accounting 認定 C-TS4CO-2023 試験問題 (Q72-Q77):

質問 # 72
Which type of Profitability Analysis updates the cost of goods sold at the time of delivery?

A. Periodic-accounting based
B. Costing-based only
C. Both account-based and costing-based
D. Account-based only

正解：D

質問 # 73
You create a new profit center. Which company code(s) is it assigned to by default?

A. All company codes with document splitting activated.
B. The company codes reporting to the same segment.
C. The company code of the assigned cost center.
D. All company codes within the controlling area.

正解：D

解説：
Detailed Explanation: By default, a newly created profit center is assigned to all company codes within the controlling area (option A). This setup aligns with SAP's universal journal structure, facilitating consistent reporting across company codes.

質問 # 74
Which of the following statements best describe Product Cost by Period?
Note: There are 2 correct answers to this question.

A. It is used to analyze work in process (WIP) based on actual costs.
B. It is used in conjunction with a product cost collector.
C. It is used to analyze costs by individual production lots.
D. It is used when the focus of controlling is on a stable and continuous production process.

正解：B、D

解説：
Detailed Explanation: Product Cost by Period (PCP) is typically used with a product cost collector (option B) and is suitable for stable production processes (option C). This method supports continuous cost tracking in repetitive manufacturing scenarios in SAP S/4HANA.

質問 # 75
Which of the following statements apply to SAP S/4HANA embedded analytics? Note: There are 2 correct answers to this question.

A. It is used by dedicated BI users who need to go beyond the capabilities of Strategic Analysis Tools for reporting.
B. It uses core data services (CDS ) views to create virtual data models (VDMs ) for reporting.
C. It is the core SAP S4/HANA license and users the same technical stack and user interface.
D. It is hosted on the SAP Cloud Platform and integrate seamlessly on the SAP S4/HANA on the Fiori Launchpad.

正解：B、C

質問 # 76
You want to use budget availability control for your projects and internal orders. What can you check using budget availability control?
Note: There are 2 correct answers to this question.

A. The availability of funds using overall plan value
B. The availability of funds on a period level
C. The availability of funds in object currency
D. The availability of funds according to tolerance limits

正解：A、D

解説：
Detailed Explanation: Budget availability control in SAP S/4HANA allows checking funds based on overall plan value (option C) and tolerance limits (option D). These checks ensure effective budget management across projects and internal orders.

質問 # 77
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