Cost accounting teaching reform path selection-毕业论文翻译.docVIP

Cost accounting teaching reform path selection Abstract At present, the cost accounting is undergoing unprecedented changes, mainly reflected in the cost-accounting techniques and management methods continually updated, the application of cost accounting is expanding. However, the current cost accounting teaching content, teaching methods and means, there exist many problems. In order to meet the requirements of the times the teaching of cost accounting, accounting education to achieve goals, we must carry out the curriculum reform. Keywords: cost accounting; teaching methods; Innovation First, the evolution of traditional cost accounting courses 80 early in the 20th century, cost accounting course is from the former “Industrial Accounting” course of industrial enterprise products costing part of the isolated, when using the full-cost method, the content of their teaching followed the planned economy under the condition of the accounting model is mainly reflected in the accounting scope limited to the calculation of the cost of production of industrial enterprises, but also uses a full-cost method; in the accounting statements as an external system will cost statements submitted by one of the accounting statements. However, over the years of cost accounting of the teaching content remained unchanged. With scientific and technological progress and wide application of new science and technology has changed the traditional production environment. Automated manufacturing processes, computer-controlled materials disposal systems are widely used in the production, manufacturing industry, some enterprises have realized that no one management. Once the automation of enterprise, productivity will be significantly enhanced steady decline in labor costs, saving time and increasing efficiency. At the same time, it addresses the growing need for product diversification, refined needs. In this way, the traditional manufacturing environment as the background to produc