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成本会计课程立足于企业的生产环节,从会计成本核算的角度来阐述与产品成本相关的理论知识。在传统的教学内容体系设置上,该课程仅设置了理论教学内容,由此导致学生的实践能力没有充分得到锻炼与培养。鉴于此,为进一步完善该课程的教学内容体系,促进新型财会教学方法的运用,提高学生的理论水平与实践能力,针对该课程提出了构建理论教学内容与实验教学内容相结合的新教学内容体系的思路与方法。
Cost accounting courses based on the production of enterprises, from the accounting cost accounting point of view to explain the theory of product-related knowledge. In the traditional setting of teaching content system, this course only sets the theoretical teaching content, which leads to the students’ practical ability is not fully trained and cultivated. In view of this, in order to further improve the teaching content system of this course, promote the application of new accounting methods and improve the theoretical level and practical ability of students, this paper proposes a new teaching content system that combines theoretical teaching with experimental teaching Ideas and methods.