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《成本会计》课程是广播电视大学开放教育会计学专业(专科)的必修课,是自《基础会计》与《财务会计》后的又一门专业课。通过学习本课程,学员能较全面地了解和掌握成本会计的基本理论、基本方法和基本技能,为后续的《管理会计》和《财务管理》等课程的教学打下良好的基础。在历年成本会计考核中,学员的通过率较低、成绩相差悬殊,针对这一现象,在教学实践中分析其原因,本文作者不断进行总结并提出改进措施,取得了一定成效。
The Course “Cost Accounting” is a required course of Open Education Accounting (Specialist) of Radio and Television University. It is another specialized course after “Basic Accounting” and “Financial Accounting”. By studying this course, trainees can fully understand and master the basic theory, basic methods and basic skills of cost accounting, so as to lay a good foundation for the following courses of “management accounting” and “financial management”. In the past years of cost accounting examination, the trainees pass rate is low, the results vary widely. According to this phenomenon, analyze the reason in the teaching practice. The author of this paper continuously summarizes and puts forward the improvement measures and achieves certain result.