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Last Updated: Oct 02, 2026
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Reporting and Period-End Closing | <8% | - Management accounting reports - Period-end activities |
| Topic 2: Profitability Analysis | 12%-18% | - Account-based profitability analysis - Reporting and planning - Margin analysis |
| Topic 3: Internal Orders | 8%-12% | - Order master data - Settlement processing - Planning and budgeting |
| Topic 4: Profit Center Accounting | 8%-12% | - Profit center master data - Reporting - Assignments and integration |
| Topic 5: Cost Object Controlling | 12%-18% | - Product cost by order - Product cost by period - Work in process |
| Topic 6: Product Cost Planning | 12%-18% | - Costing variants - Material cost estimates - Cost component structures |
| Topic 7: Organizational Assignments and Integration | 8%-12% | - Universal Journal integration - Management accounting organizational structures |
| Topic 8: Cost Center Accounting | 12%-18% | - Cost center master data - Allocations - Planning and budgeting |
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