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在分析应用技术型成本会计人才特点及当前成本会计考核内容和方式与之不相符的基础上,提出基于应用技术型成本会计人才特点的成本会计课程考核总体思路,并举例说明其应用。
Based on the analysis of the characteristics of T & T cost accounting talents and the incompatibility of the current cost accounting assessment methods and methods, this paper puts forward the general idea of cost accounting course assessment based on the characteristics of T & T cost accounting talents and gives an example to illustrate its application.