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成本会计是会计专业中最基础、最为核心的一门课程,是会计专业必修的一门课程。随着经济的不断发达,各个企业之间的竞争也愈演愈烈,而成本带给企业的作用也越来越大,使得成本在企业的战略中也越加突出,被众多企业所关注,成本提高企业经济效益最直接的途径。因此,会计学专业的学生掌握成本控制、分析等基础理论知识是掌握会计学精髓的有效途径。然而,在最近几年,成本会计教学中的理论与实际运用相脱离,出现一系列问题,使得教师的教学质量不进反退,学生的学习效果也不甚理想。本文作者通过对成本会计教学中存在的问题进行分析,进而提出有效的解决策略。
Cost accounting is the most basic accounting profession, the core of a course, is a compulsory course of accounting. With the constant development of economy, the competition between various enterprises is also intensified, and the cost brings more and more effect to the enterprises, making the cost more prominent in the enterprise’s strategy, attracting the attention of many enterprises and raising the cost of the enterprises The most direct way to economic benefits. Therefore, accounting major students grasp the basic theory of cost control, analysis and other knowledge is an effective way to master the essence of accounting. However, in recent years, there has been a series of problems in theory and practice of cost accounting teaching, which make the teaching quality of teachers not go back and forth, and the learning effect of students is not satisfactory. Through the analysis of the problems in cost accounting teaching, the author puts forward effective strategies for solution.