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为了节约教学资源、优化课程体系,建议合并成本会计学和管理会计学两门课程,开设成本管理会计课程。但目前的成本管理会计教学存在诸多问题,理论与实践相脱节,教学内容滞后于客观环境;缺乏规范的成本管理会计规划教材;教学方法单一,缺乏实践教学环节;考核方式不合理。针对这些问题,提出了成本管理会计课程教学改革的具体措施。
In order to save teaching resources and optimize the curriculum system, it is suggested to combine the two courses of cost accounting and management accounting to set up a cost management accounting course. However, the current cost management accounting teaching has many problems, the theory and practice are out of phase, the teaching content lags behind the objective environment, the lack of normative cost management accounting planning materials, a single teaching method, the lack of practical teaching links, the assessment method is not reasonable. In response to these problems, this paper puts forward concrete measures for teaching reform of cost management accounting course.