A.Only primary costs are captured in general ledger accounts.

B.All primary and secondary costs are captured by creating them as cost elements.

C.Primary and secondary costs are captured in general ledger accounts.

D.Secondary costs are captured as secondary cost element, and not as general ledger accounts.

A.Profit Center

B.Segment

C.Profitability segment

D.Cost center

A.It is used joint production with process orders

B.It is used in conjunction with a product cost collector

C.It is used when the focus of controlling is on a stable continuous production process

D.It is used to analyse work in a process based on actual costs

A.It is a structure to which all the cost centers within a controlling area are assigned.

B.It is a structure to which all the cost centers within an operating concern are assigned.

C.It is a structure to which all cost center groups created within an operating concern are assigned.

D.It is a structure to which all cost center groups create for a controlling area are assigned.

A.When do you need the option to reverse the cycle as often as required

B.When you want to view the original cost elements on the receiver

C.When you need to transfer secondary costs

D.When you want to consolidated allocated expenses