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China: $47,000 per annum
USA: $52,000 per annum
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CPA MA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Recording and Accounting for Costs | - Cost allocation and apportionment - Materials, labour, and overhead accounting |
| Cost Classification and Behavior | - Direct and indirect costs - Fixed, variable, and semi-variable costs |
| Standard Costing and Variance Analysis | - Material, labour, and overhead variances - Interpretation of variances |
| Budgeting | - Flexible budgets and variance analysis - Budget preparation and control |
| Introduction to Management Accounting | - Cost accounting vs financial accounting - Nature, purpose, and role of management accounting |
| Performance Measurement | - Financial and non-financial performance indicators - Basic business performance evaluation |
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