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成本会计课程是会计学科体系中的一个重要组成部分。成本会计在企业生产经营活动中起着非常重要的作用。但是,在目前的成本会计课程教学中不论内容、形式、手段等多个方面都与现代复合型会计应用人才的教育要求以及企业的岗位需求存在一定的差距,这使得该课程的教学质量不太理想。本文针对目前成本会计课程教学中存在的问题进行成因分析并提出具有建设性、可操作性的建议。
Cost accounting course is an important part of accounting discipline system. Cost accounting plays a very important role in the production and business activities of enterprises. However, in the current teaching of cost accounting courses, there is a certain gap between the educational requirements of modern composite accounting applicants and the job requirements of enterprises regardless of the content, form and means, which makes the teaching quality of the course not so good ideal. This paper analyzes the causes of the problems in the present teaching of cost accounting and puts forward constructive and operable suggestions.