| 高校《成本会计》课程教学改革研究 |
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| 引用本文： | 董智玉.高校《成本会计》课程教学改革研究[J].内蒙古财经学院学报(综合版),2012,10(2):40-42. |
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| 作者姓名： | 董智玉 |
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| 作者单位： | 内蒙古商贸职业学院会计系,内蒙古呼和浩特,010051 |
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| 摘 要： | 《成本会计》是关于生产企业在生产过程中就产品成本具体核算的一门课程,它是会计学专业的基础和核心课,在整个会计课程体系中非常重要。然而,近年来高校中开设这门课程并未取得理想的教学效果。原因是多方面的,既有课程自身特点的原因,也有教师讲授时人为的原因,同时也受到高校教学资源条件的限制。本文从分析成本会计课程的特点入手,就目前高校成本会计教学中存在的诸多问题,提出改革高校成本会计教学的几点建议。
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| 关 键 词： | 成本会计 教学改革 |
A Study of Higher Cost Accounting Teaching Reform |
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| DONG Zhi-yu.A Study of Higher Cost Accounting Teaching Reform[J].Journal of Inner Mongolia Finance and Economics College,2012,10(2):40-42. |
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| Authors: | DONG Zhi-yu |
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| Institution: | DONG Zhi-yu(Inner Mongolia Business Vocational College,Huhhot,010051,China) |
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| Abstract: | Cost accounting is a course on enterprise’s specific accounting of product cost in producing process.It is the basis and core of accounting specialty and it is very important in the overall accounting curriculum system.However,in recent years,the teaching effect of this course is not so good.The reasons for it are various including the features of the course,teacher’s teaching as well as the teaching resource restricts of the school.From an analysis of the features of cost accounting,based on the problems existed in the teaching of this course,this paper puts forward suggestions on how to improve the teaching of this course. |
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| Keywords: | cost accounting teaching reform |
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