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成本会计在会计专业中占据重要的位置,具有很强的实践性。学生通过本课程的学习不仅要掌握成本会计的基本理论知识,还要掌握成本会计的具体的应用方法,运用该知识掌握实际中的会计问题。随着我国市场的开放程度的提高,企业对于会计从业者提出更高的要求,对学校的人才培养提出更加实际和更高层次的要求,所以,就需要总结实际教学经验,对成本会计教学方式进行改革,期望能够实现成本会计的教学目的。
Cost accounting occupies an important position in the accounting profession, with strong practicality. Students through this course not only master the basic theoretical knowledge of cost accounting, but also grasp the specific application of cost accounting, the use of knowledge of the actual accounting problems. With the improvement of market opening in our country, enterprises put forward higher requirements for accounting practitioners and put forward more practical and higher-level requirements for personnel training in schools. Therefore, it is necessary to sum up the actual teaching experience, To reform, expect to be able to achieve the purpose of cost accounting teaching.