Learn, Practice, and Improve with SAP C_TS4CO_2023 Practice Test Questions

Explanation:

In SAP S/4HANA Controlling (CO), number range intervals for CO documents are not maintained globally by client or by document type. Instead, they are defined with respect to controlling-specific characteristics.

Let’s go through each option:

✅ B. By business transactions
In Controlling, number ranges are assigned per business transaction (for example: assessment, distribution, reposting, activity allocation).
Each business transaction uses a specific CO document number range, ensuring logical separation and traceability of different CO postings.
This is configured in CO customizing for number ranges.

✅ D. By controlling area
Number range intervals for CO documents are maintained at the controlling area level.
This allows each controlling area to have its own independent CO document numbering, which is essential for organizations with multiple controlling areas.

❌ A. By client
CO document number ranges are not client-dependent.
Client-level number ranges apply mainly to FI documents, not CO documents.

❌ C. By document type
CO documents do not use document types in the same way as FI documents.
Therefore, number ranges in CO are not assigned by document type.

Reference:

SAP Help Portal – Controlling (CO) → General Controlling → Document Numbering
SAP Learning Hub – S/4HANA Management Accounting Configuration

Explanation:

In SAP product costing, when you want to create a new standard cost estimate by copying the quantity structure (bill of materials and routing) from an existing standard cost estimate, you use the Transfer Control configuration.

Here’s why the other options are incorrect:

A. Reference variant
— This determines which existing cost estimate is referenced for copying additional data (like prices or subcontracting costs) and works together with transfer control, but by itself it does not define the quantity structure transfer.

C. Costing type
— This defines the purpose of the costing (e.g., standard costing, planning costing) but does not control the copying of quantity structures.

D. Costing version
— This manages different costing scenarios (e.g., legal vs. group costing) and controls which cost estimate data is saved independently, but it does not directly handle the transfer of quantity structures from another estimate.

The Transfer Control specifically allows you to select whether the quantity structure is copied from another cost estimate, created anew, or taken from a production order, making it the correct object for this requirement.

Reference:

Product Cost Planning → Cost Estimate with Quantity Structure
In SAP S/4HANA, when creating a standard cost estimate (transaction CK11N or CK40N), the transfer of an existing quantity structure is configured in the costing variant via Transfer Control (field KALN1). This ensures materials, BOMs, and routings from a previous standard cost estimate are reused as the basis for the new estimate.

Explanation:

Variance Variant (A)
The variance variant defines how variances (differences between planned and actual costs) are calculated and analyzed.
In product cost controlling, you can set this as a default so that when variances are determined at period-end, the system knows which calculation rules to apply.

Costing Variant for Preliminary Costing (C)
The costing variant specifies the parameters for cost estimates (e.g., valuation strategies, overhead application).
For PCC, you can configure a default costing variant for preliminary costing so that the system automatically uses it when creating cost estimates for production orders or product cost collectors.

❌ Incorrect Options:

Results Analysis (RA) Key (B)
RA keys are used in projects and sales order controlling (CO-PA, WIP calculation), not in product cost collectors.
PCC focuses on manufacturing cost collection, not revenue/profitability analysis.

Results Analysis (RA) Version (D)
Similar to RA key, RA version is relevant for profitability analysis and project systems, not for PCC defaults.

Reference:

SAP Help Portal – Product Cost by Period (Product Cost Collectors)
SAP S/4HANA Controlling documentation: Default settings for product cost collectors include variance variant and costing variant for preliminary costing.

Explanation:

In SAP S/4HANA, Management Accounting undergoes a significant change with the introduction of the Universal Journal (Table ACDOCA). However, this change primarily affects Account-based CO-PA (now often called Margin Analysis).
Costing-based CO-PA, on the other hand, is considered a legacy approach in S/4HANA. Because it uses "Value Fields" rather than G/L accounts, it cannot be fully integrated into the Universal Journal. Therefore, it continues to use its own dedicated table structure:

CE1XXXX (Actual Line Items): This table stores the actual data at the most granular level. Every time an invoice is posted or a periodic allocation occurs in costing-based CO-PA, a record is written here.
CE2XXXX (Plan Line Items): This table stores the planning data for the operating concern.

CE3XXXX (Segment Level):This table contains summarized values (totals) for each profitability segment and period.


CE4XXXX (Segment Table): This is the "mapping" table that assigns a unique Segment Number to a specific combination of characteristics (e.g., Customer + Product + Region).

Why the other options are incorrect:

B. CE4XXXX_ACCT:
This table was introduced in S/4HANA to improve the performance of account-based CO-PA (Margin Analysis) by decoupling the segment number generation, but it is not the primary source for line-item reporting in the costing-based approach.

C. ACDOCA:
This is the Universal Journal. While it is the "Single Source of Truth" for Account-based CO-PA (Margin Analysis) in S/4HANA, it does not store costing-based value fields.

Key Takeaway:
If a question specifies "Costing-based," think of the traditional CE tables*. If it specifies "Account-based" or "Margin Analysis," the answer will almost always involve ACDOCA.

Explanation:

SAP Core Data Services (CDS) views, particularly in the context of SAP S/4HANA (including the Virtual Data Model / VDM), are a foundational technology for real-time analytics and reporting. Key official characteristics include:

No latency (E)
— CDS views are calculated on-the-fly directly from the underlying database tables (no pre-aggregated or persisted result sets in most cases). This enables real-time reporting without the delay of data replication or ETL processes.

Ready-to-use content (D)
— SAP delivers a large number of pre-built (standard) CDS views as part of S/4HANA. These cover most common analytical and reporting needs out-of-the-box (e.g., in finance, logistics, etc.) and form the basis of many Fiori apps, embedded analytics, and queries.

Support authorizations (C)
— CDS views integrate with the SAP authorization concept (e.g., via PFCG roles, authorization objects, and field-level restrictions). They respect classic ERP-like authorizations, including hierarchies and organizations (a major improvement over earlier HANA Live virtual models).

Why the others are incorrect:

A. CDS views duplicate data for reporting efficiencies
— False. One of the core advantages of CDS views in S/4HANA is no data duplication. They work virtually on the original transactional data (unlike classic BW extractors or replicated reporting layers that store copies of data).

B. CDS views are considered system modifications
— False. Creating or extending CDS views (especially custom or extension views) is a supported extensibility option in S/4HANA — not a modification of SAP core objects. This aligns with the clean core strategy.

These points are consistently emphasized in SAP's official documentation on the Virtual Data Model (VDM) and CDS in S/4HANA, as well as in certification-related training materials for C_TS4CO_202x certifications.

References:
SAP Help Portal: "Virtual Data Model and CDS Views in SAP S/4HANA" — highlights no latency, no data duplication, ready-to-use content, support for authorizations.

Explanation:

Statistical internal orders in SAP Controlling are used for reporting and tracking purposes only. They do not collect real costs on their own; instead, they record costs in parallel while the actual posting happens on a real CO object.

Let’s review each option:

❌ A. Perform budget availability control
Not possible for statistical internal orders.
Budgeting and availability control require the internal order to be a real (non-statistical) cost object.
Statistical orders cannot block or control postings based on budget.

✅ B. Simultaneously post to a cost center
This is a key feature of statistical internal orders. Costs are actually posted to a cost center (or another real CO object), while the statistical internal order is updated for reporting only.
This allows tracking costs by order without changing the primary cost assignment.

✅ C. Settle to a CO-PA segment
Statistical internal orders can be settled to CO-PA (Profitability Analysis).
This enables analysis of costs by profitability segment without the internal order being the primary cost collector.

❌ D. Perform results analysis
Results analysis is used for real internal orders (for example, production or sales-related orders).
Statistical internal orders do not support results analysis, as they do not carry real WIP or revenue.

Reference:
SAP Help Portal – Internal Orders → Statistical Orders
SAP Learning Hub – Management Accounting (CO) → Internal Orders

Explanation:

Statistical key figures (SKFs) are non-monetary measures used in controlling for allocations, assessment, and reporting. They represent quantities (e.g., headcount, square meters, machine hours) and can be assigned to objects that receive or provide costs/services to other objects.

C. WBS elements
— In Project Systems (PS), statistical key figures can be assigned to WBS elements to distribute costs based on non-monetary measures (e.g., number of employees per WBS element for overhead allocation).

D. Cost centers
— A primary object for statistical key figures (e.g., floor space, headcount) used in overhead allocations via assessment or distribution cycles.

E. Internal orders
— Statistical key figures can be assigned to internal orders (e.g., hours worked) for periodic reposting or settlement weighting.

Why the others are incorrect:

A. Functional areas
— These are used for segment reporting (FI) but do not have statistical key figure assignment in the CO context for allocations. They are not receivers in assessment cycles in the same way cost centers or orders are.

B. Cost elements
— These represent types of costs (e.g., salary, electricity). Statistical key figures are separate master data assigned to cost objects, not to cost elements.

Reference:

Overhead Cost Controlling (CO-OM) – Statistical Key Figures
Statistical key figures are maintained in transaction KK01 and assigned to objects like cost centers (in KS13), orders (in KO13), or WBS elements (in CJ13). They are used as tracing factors in allocation methods like assessment and distribution to allocate costs based on proportional usage.