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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Product Cost Planning | 12%-18% | - Material cost estimates - Costing variants - Cost component structures |
| Topic 2: Organizational Assignments and Integration | 8%-12% | - Management accounting organizational structures - Universal Journal integration |
| Topic 3: Cost Center Accounting | 12%-18% | - Planning and budgeting - Cost center master data - Allocations |
| Topic 4: Profit Center Accounting | 8%-12% | - Reporting - Profit center master data - Assignments and integration |
| Topic 5: Reporting and Period-End Closing | <8% | - Period-end activities - Management accounting reports |
| Topic 6: Profitability Analysis | 12%-18% | - Margin analysis - Reporting and planning - Account-based profitability analysis |
| Topic 7: Internal Orders | 8%-12% | - Settlement processing - Planning and budgeting - Order master data |
| Topic 8: Cost Object Controlling | 12%-18% | - Product cost by period - Work in process - Product cost by order |
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