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成本会计虽然是基础学科,但由于技工学校学生基础较薄弱,学习难度较大,因此,教师对教学相关内容、教法、练习、操作等系统进行构建和创新,对学生专业技能素质培养至关重要。本文先简单介绍成本会计定义,然后就成本会计教学中存在的问题和原因进行分类分析,最后重点对成本会计教学体系结构创新策略实施深度剖析,强调教师的主导作用。
Although the cost accounting is the basic discipline, but due to the weak foundation of the technical school students, learning more difficult, so the teacher teaching content, teaching methods, practice, operation and other systems to build and innovation, professional and technical quality of students training important. This article first introduces the definition of cost accounting, and then the cost accounting teaching problems and causes of classification analysis, and finally focus on the cost accounting teaching architecture innovation strategy depth analysis, emphasizing the leading role of teachers.