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成本会计的课程目前都存在着重视理论讲解,轻视实践教学的问题。本文通过对成本会计教学的现状进行分析,从成本会计课程中的教学模式、教学方法和实践教学这三个方面提出成本会计教学做一体化改革的策略和方法,设计成本会计一体化教学模式中的考核指标和评价体系,实现成本会计理论和实践教学的有效结合。
At present, there are many problems in cost accounting courses that emphasize theoretical explanations and neglect practical teaching. Based on the analysis of the status quo of cost accounting teaching, this paper puts forward the strategies and methods of cost accounting teaching reform from the aspects of teaching mode, teaching method and practice teaching in cost accounting course, and designs the integrated accounting model of cost accounting The assessment index and evaluation system to achieve the effective combination of cost accounting theory and practical teaching.