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成本会计作为应用型本科院校财务管理专业、会计学专业的核心课程,在课程设置中占有极其重要的地位,然而随着经济的发展和企事业单位成本会计的改革,现有的成本会计教学方法已不能满足社会发展的需要。本文正是基于这样的背景,在总结现有成本会计教学中存在问题的基础上,分析了应用型本科院校成本会计教学改革的必要性,提出了成本会计教学改革的具体方法。
As the core course of finance management major and accounting major of applied undergraduate, cost accounting occupies an extremely important position in the course setting. However, with the development of economy and the reform of cost accounting in enterprises and institutions, the existing cost accounting teaching The method can no longer meet the needs of social development. Based on this background, based on the existing problems in the existing cost accounting teaching, this paper analyzes the necessity of cost accounting teaching reform in applied colleges and puts forward the specific methods of cost accounting teaching reform.