高职会计专业《工业企业成本核算》教学改革探讨

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本文主要对高职院校《工业企业成本核算》教学改革进行探讨,确定教学内容组织要以工业企业成本核算的工作过程为导向,培养学生分析问题和解决问题的能力,从而培养出具有独立工作能力的成本会计人才。 This paper mainly discusses the teaching reform of “industrial enterprises costing” in higher vocational colleges, confirms that the teaching contents organization should take the process of cost accounting of industrial enterprises as guidance, cultivate the students ability to analyze and solve problems, so as to cultivate the independent work Capability cost accounting talent.
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