《成本会计》教学方法初探  

AN INVESTIGATION ON THE TEACHING METHOD IN “COST ACCOUNTING”

作　　者：许仁青[1] 

机构地区：[1]安徽师范大学数学系

出　　处：《安徽师范大学学报（自然科学版）》1999年第2期181-183,189,共4页Journal of Anhui Normal University(Natural Science)

摘　　要：通过改革教学方法，研究比较容易混淆的基本概念，概括出要素费用中间接计入费用分配的一般计算公式，由一般到具体，实例分析容易混淆的成本计算方法的特点，使学生克服《成本会计》课程中的学习难点。In this paper, by the investigation on the improvement of the teaching method, we had compared the basic concepts which were difficulty in understand. We also obtained the general calculation formula of the expenses distribution which is accounted indirectly in the fundamental expenses. The characteristics of the cost calculation methode were analyzed in detail .the difficulty in studying the “Cost Accounting” could be overcome and the teaching quality could be enhanced.

关 键 词：生产成本 分步法 成本计算 成本会计 教学法 

分 类 号：F234.2[经济管理—会计学]