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| Section | Objectives |
|---|---|
| Topic 1: Product Cost Controlling | - Costing variants and cost estimates - Cost object controlling |
| Topic 2: Cost Center Accounting | - Cost allocation and distribution - Cost center planning |
| Topic 3: Internal Orders | - Order creation and settlement - Monitoring and reporting |
| Topic 4: Overview of Management Accounting (Controlling - CO) | - Organizational structures in CO - Integration with Financial Accounting (FI) |
| Topic 5: Profitability Analysis (CO-PA) | - Account-based and costing-based CO-PA - Profitability reporting |
| Topic 6: Cost Element Accounting | - Cost element planning and posting - Primary and secondary cost elements |
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