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目前成本会计学和管理会计学课程为了完善和拓展各自的学科领域,存在大量重复交叉的内容。其原因可归于两门课程具有相同的历史背景和理论基础,同时理论研究者不断拓展课程的研究领域。融合式结构下的成本与管理会计课程主要包括基础篇、成本核算篇、规划与决策会计篇、控制与业绩评价篇、发展篇等知识模块。运用案例教学法,突出战略导向价值链和多维成本动因分析,重点关注市场、顾客和运营流程,有利于提升成本与管理会计教学效果,培养大量胜任的管理会计师。
The current cost accounting and management accounting courses in order to improve and expand their respective disciplines, there are a large number of overlapping content. The reason can be attributed to the two courses have the same historical background and theoretical basis, while theoretical researchers continue to expand the area of curriculum research. The cost and management accounting course under the integrated structure mainly includes basic articles, cost accounting articles, planning and decision accounting articles, control and performance evaluation articles, development articles and other knowledge modules. Employing case teaching method, highlighting the strategic-oriented value chain and multidimensional cost drivers, focusing on the market, customers and operational processes, is conducive to raising costs and teaching effectiveness of management accounting, training a large number of competent management accountants.