成本会计实验教学之核算思路引导  

On Guidance of Accounting Thinking in Experimental Teaching of Cost Accounting

作　　者：贺新宇[1] 

机构地区：[1]浙江万里学院

出　　处：《浙江纺织服装职业技术学院学报》2012年第4期107-110,共4页Journal of Zhejiang Fashion Institute of Technology

摘　　要：成本会计实验教学是成本会计教学的重要组成部分。要进行准确的成本核算,核算思路是关键。在成本会计实验教学中引导学生形成一个成本核算思路,能够使他们快速进入成本核算情境,顺利完成实验,有益于培养学生综观全局、清晰明了地解决问题的能力,使学生毕业后到任何一个成本会计核算岗位都能得心应手。The experimental teaching of cost accounting is an important part of cost accounting teaching. To carry out accurate cost accounting, the accounting thinking is the key. In the experimental teaching, students should be guided to form the cost accounting thinking so that they will quickly enter the cost accounting situation and completely the experiment successfully, which helps to develop students＇ ability to survey the general situation comprehensively and solve problems clearly, and make them handy in any cost accounting post.

关 键 词：成本会计 实验教学 核算思路 

分 类 号：G642.0[文化科学—高等教育学]