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《成本会计》课程是会计学专业的主干课程之一,成本会计工作岗位在企业生产经营活动中发挥着十分重要的职能。但《成本会计》课程前后知识关联性强、计算复杂,而中职学生普遍基础较差,而且一直接受的是应试教育,要把他们培养成有操作能力精通专业知识的现代复合型会计人才,势必对《成本会计》课程教学提出挑战。文章对现行成本会计教学中存在的问题进行了浅要分析,并根据自己的教学实践提出了具有建设性的、可操作性的建议。
The course of “cost accounting” is one of the main courses in accounting major. Cost accounting jobs play a very important role in the production and business activities of enterprises. However, before and after the course of “cost accounting”, the knowledge is strong and the calculation is complex. However, the common foundation of secondary vocational school students is poor, and they have been subject to examination-oriented education. They should be cultivated into modern complex accounting talents with operational ability and proficiency in professional knowledge, It is bound to challenge the teaching of cost accounting course. The article makes a brief analysis of the existing problems in the teaching of cost accounting and puts forward constructive and operable suggestions according to their own teaching practice.