成本会计课程嵌入式实训教学模式效果探讨

• 作 者: 罗丽萍 蒋红芸
• 机 构: 桂林理工大学管理学院,
• 出 处: 教育观察(上半月)
• 发表日期: 2017年01期
• 关键词: 成本会计 实训教学 教学改革

成本会计是会计专业的主干课程之一,对学生掌握成本核算、成本分析和成本管理知识,成为应用型人才具有重要的作用。然而,成本会计课程自身的内容繁杂,现有改革方式存在局限,成本会计实训基地条件有限,这是课程改革的难点。桂林理工大学尝试采用嵌入式实训教学模式来提升学生学习兴趣,提高成本会计课程的学习效率。经过调查分析,嵌入式实训教学模式效果较好,但这个软件也存在功能设计不合理、页面点击切换比较麻烦等问题。

Cost accounting is one of the major courses in accounting major. It plays an important role in applying students’ knowledge of cost accounting, cost analysis and cost management. However, the content of cost accounting course is complicated, the existing reform methods have some limitations, and the condition of cost accounting training base is limited, which is the difficulty of curriculum reform. Guilin University of Technology try to use embedded training teaching model to enhance student interest in learning and improve the efficiency of cost accounting courses. After investigation and analysis, the effect of embedded practical teaching mode is better, but this software also has some problems such as functional design unreasonable, page click and switch over too much trouble.