| Topics | Percentage (%) |
| 1.2. Operating budget | 3 |
| 1.6. Performance evaluation system | 11 |
| 1.7. Performance-oriented compensation system | 19 |
| 1.8. General issues | 16 |
| 2.4. General issues | 8 |
| 3.1. Capital budget | 3 |
| 4. General Issues of Management Accounting | 16 |
| 5.1. Value chain analysis | 3 |
| 5.2. Strategic management accounting | 5 |
| 5.3. Supply chain analysis | 5 |
| 6. Management accounting information system | 8 |
| 7.2. Other | 3 |