浅析EXCEL在开放教育《成本会计》教学中的应用  

作　　者：黄静[1] 

机构地区：[1]海南广播电视大学财会教研室,海南海口570208

出　　处：《高教学刊》2015年第24期70-71,共2页Journal of Higher Education

摘　　要：以职业为导向的开放教育《成本会计》教学,传统的教学方法教学效果不太理想。实际工作中,EXCEL电子表格因其本身具有的特点及功能,已广泛应用于财会工作中。同样将其应用于财会教学工作,也带来很多帮助和启发。实践证明,将EXCEL应用于财会类《成本会计》课程教学中,既能提高教学效果,又能将理论指导实践,大大提高学生的实践能力。The traditional teaching approach based on professional-oriented way for course of cost accountant teaching is proved far from being ideal in distance education. EXCEL, with its features and functions for dealing with the accountant issues, is widely used in the accountant work. It is also of great help and inspiration for the finance and accountant course if employed in finance and accountant teaching. It has been proved that the application of the EXCEL software can greatly improve the teaching effect and combination of theory and practice, as well as students＂ practical ability.

关 键 词：EXCEL 效果 教学 实践 

分 类 号：G642[文化科学—高等教育学]