How to prepare for junior management accountant exam efficiently?

China Management Accountant (Junior) is a platinum certificate issued by China Association of Chief Financial Officers, which also provides a new proof for enterprises to recruit talents. If you want to get a certificate, you must pass the exam first. What subject is primary management accounting?

Introduction to the subjects of primary management accounting examination

1, professional ethics of management accounting

It covers the concept, characteristics and functions of management accounting, aiming at improving the professional cognition and values of management accounting.

2. Introduction to Management Accounting

It covers the basic concepts, tools and methods of management accounting, innovative ideas of management accounting, and the differences between China's management accounting capability system and western management accounting system.

3. Budget practice (including budget preparation, budget execution, budget control and analysis)

It covers the basic knowledge of budget, the preparation and implementation of annual budget, the design and implementation of budget system and its connection with strategy, including procedures, implementation criteria, budget preparation, budget implementation and adjustment. The content focuses on the role of comprehensive budget and its preparation practice.

4, cost management (including cost control methods, cost responsibility, standard cost system, activity-based cost allocation, etc. )

It covers the application of standard cost system, the establishment of cost management responsibility system, cost control methods and the basic knowledge of value engineering, introduces the basic ideas and application ideas of activity-based costing, and focuses on the systematic management methods of products and delivery costs.

5. Budget method

Courses include: the main stages of budget preparation and operation guide, budget adjustment and rolling budget, analysis and adjustment of budget execution differences, analysis and promotion of expense budget, and how finance participates in the formulation of assessment indicators.

6. Cost practices

Courses include: how to do a good job in cost analysis, cost improvement roadmap, cost management from the perspective of supply chain, key skills of cost analysis and control, etc.

How to prepare for the exam efficiently?

Basic stage

In the preparation for the exam, the first thing candidates need to do is to strengthen their understanding of the textbooks of primary management accounting subjects, sort out the contents of test sites in each chapter, and initially form a knowledge framework structure in their minds.

Strengthening stage

After understanding and mastering the knowledge points in the textbook, candidates need to further strengthen and consolidate their knowledge by cooperating with exercises and video lectures. After each exercise, candidates need to sum up and draw a conclusion at the end of each chapter. If you have any questions you don't understand, you must ask the teacher in time.

Terminal straight

One month before the exam, that is, the sprint stage for junior management accountants to prepare for the exam, what candidates need to do is to further sort out what they have learned before, integrate knowledge points through a large number of questions, and it is best to simulate the exam scene, adapt to the exam environment in advance, and enhance their self-confidence.