for vocational education cost accounting problems and countermeasures（对于职业教育成本核算问题及对策）.docVIP

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for vocational education cost accounting problems and countermeasures（对于职业教育成本核算问题及对策）.doc

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for vocational education cost accounting problems and countermeasures（对于职业教育成本核算问题及对策）

For vocational education cost accounting problems and Countermeasures Abstract: Cost Accounting as a main course of the accounting profession, is an important part of accounting. Cost accounting is the accounting profession’s core curriculum, the current cost accounting process of teaching, there are some problems, the paper to solve the problem of teaching cost accounting proposed four basic countermeasures. Keywords: cost accounting, teaching problems, to solve the principle of cost accounting measures as the main course of the accounting profession is accounting important part of cost accounting is the accounting profession’s core curriculum, but the theory and methods of cost accounting and application areas, different from other accounting programs. Cost accounting is a set of knowledge, skills, skills as one of the courses, for students, although a good grounding in accounting, but to a very good grasp of the door cost accounting classes, or not easy, especially the method of calculating the cost, to the more limited period of time is not easy to master, but the existing cost accounting process of teaching, there are some problems. 1 current cost accounting problems faced by A. teaching and students existing knowledge and experience do not match, do not pay attention to student’s individual experience of the current cost accounting course content, just stay in to make students understand the production process and the basic production cost , calculated using the traditional methods such as product variety method, batch method, sub-step, etc., the product cost calculation, preparation of cost reports. Educational content of traditional cost accounting, cost accounting first introduced the basic theory, including the meaning of cost accounting, content, creation, development, and cost accounting organization, but the lack of cost accounting of the goal, and second, cost accounting, including product costing general procedure, the imputation of