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 |