最近给学生讲《成本会计》的《要素费用的归集和分配》,做习题时发现,很多同学都卡在了分配率上面。虽然上课时,大家好像都懂了。但到做习题时,却又转不过弯了。后来想了些办法,感觉效果还不错,心底窃喜。独乐不如众乐,希望和大家分享一下。第一步:浅显易懂的生活实例引导学生自己总结出枯燥的公式。首先,我们忘记在做会计学习,而举一个现实的例子。我请三位同学起立,说:“如果这三位同学为了改善伙食一起花2元钱买了1斤面粉,李想做包子,张想做馒头,王想烙饼,王说饼要烙得大,拿走了半斤面粉;张说馒头比包子用面粉多拿走了3两面粉;李用剩下的做包子。这样,大家觉得这个钱他们应该怎么分比较合理。”这个问题非常简单,大家一下子就答出来了:先算出 Recently, students are told “cost accounting” of the “collection and distribution of factor costs,” exercises do not find that many students are stuck in the distribution rate above. Although class, we all seem to understand. However, when it comes to exercise, but turn around but not bent. Later I thought of some ways, I feel good results, my heart secretly. Enjoy music alone, I hope to share with you. The first step: easy to understand examples of life guide students to sum up the boring formula. First of all, we forgot to do accounting learning, but give a realistic example. I asked three of my classmates to stand up and say: “If these three students spent 2 yuan to improve their food and bought 1 kg of flour, Li would like to make a bun. Zhang wanted to make bread, Wang wanted to make pancakes, and Wang said that to make bread Big, took half a catty flour; Zhang said steamed bun with flour and more than take away the two flour; Lee with the rest to do the buns. So, we think this money how they should be more reasonable. ”" This problem is very Simple, we suddenly answered: calculate first