how to improve the teaching cost accounting（如何提高教学成本核算）.docVIP

How to improve the teaching cost accounting The accounting profession since its inception, was to determine the cost accounting course the backbone of the professional class. The more developed the economy, enterprises are facing more competition, the cost of the more prominent role. Cost leadership strategy is widely used is the best evidence. Therefore, the accounting students master cost accounting, cost analysis, cost control methods, familiar with the basic theory of cost management, etc., are the basic cost accounting discipline. Because of cost accounting is the backbone of the accounting profession class, their education is especially important role, but in reality the daily teaching cost accounting is not optimistic. First, the cost accounting teaching situation 1. Theoretical foundation is poor, the mastery of knowledge scattered points The relative cost accounting courses basic accounting course, financial accounting course, has its own unique characteristics, reflected in the cost of collection, cost analysis and cost control, the same matter, there are different ways to try, for example, auxiliary production cost allocation method there is a direct allocation of points, the order of distribution method, interactive distribution method, algebra allocation, cost allocation plan method and other methods in practice, teaching, a student grasp a single calculation method better, but each method Under what circumstances applicable to the understanding of Debu through, the final form of each method in the cost of the role of information and no understanding of the system. 2 card account confusion, cost accounting processes can not be better applied in practice to calculate the volume, and form a large number of calculations is different from other accounting cost accounting courses specialized features. The traditional teaching is only concerned about the cost accounting kinds of expenses the cost of calculation, ignoring the formulat