Topics

Percentage (%)

1.2. Operating budget

3

1.6. Performance evaluation system

22

1.7. Performance-oriented Compensation System

10

1.8. General issues

19

2.2. Target cost

3

2.3. Environmental cost accounting

3

2.4. General issues

9

3.1. Capital budget

6

4. General Issues of management Accounting

9

5.2. Strategic management accounting

6

5.3. Supply chain analysis

3

7.1. Value-based Management

3

7.2. Other

4