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成本会计是一种基于商品经济条件下的学科,是一种计算商业经济活动成本的技术学科,主要工作是计算总成本、单位成本,从而计算出生产成本经营成本。成本会计是理论性、综合性都非常强的学科,也是会计学专业的主要学习内容,学习成本会计内容之前必须要学会基础的会计知识。成本会计必须要在一般会计基础知识上进行学习,普通会计学生必须要通过二次学习才能够获得成本会计的知识内容。现代成本会计是在传统基础会计上继承发展而来的,本文对成本会计进行了分析和研究,提出高职成本会计教学面临的问题及解决对策。
Cost accounting is a discipline based on the commodity economy. It is a technical discipline that calculates the cost of commercial economic activities. The main task is to calculate the total cost and the unit cost, so as to calculate the cost of doing business. Cost accounting is a theoretical, comprehensive are very strong disciplines, but also the major of accounting major learning content, accounting before learning cost accounting must learn basic accounting knowledge. Cost accounting must be based on the general knowledge of accounting to learn, ordinary accounting students must pass secondary learning to be able to obtain cost accounting knowledge content. Modern cost accounting inherits and develops from the traditional basic accounting. This article analyzes and studies the cost accounting, and puts forward the problems and solutions to the problem of higher vocational cost accounting teaching.