Certificate of professional competence of management accountant:

Professional competence certification of management accountant, referred to as management accountant certificate /PCMA. Issued by China Association of Chief Financial Officers, a unit directly under the Ministry of Finance, it is a platinum certificate for management accounting talents in China.

The primary certificate is mainly for intermediate practitioners and college students, and the intermediate certificate is mainly for middle and senior practitioners with ability and experience. Students receive corresponding training, participate in and pass the professional competence examination of management accountants sponsored by the All-China Federation of Trade Unions, and then they can obtain the corresponding level of management accountant certificate.

Examination subjects:

Examination subjects: professional knowledge level (including examination contents including management accounting professional ethics, introduction to management accounting, budget practice and cost management) Training courses: management accounting (primary) professional ability certification project, with a total of seven learning subjects.

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, China management accounting professional competence framework:

Courses include: financial accounting ability, management planning ability, cost management ability, operation management ability, etc.

4. Budget practice:

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.

5, cost management:

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.