数学思想在“管理会计”课程教学中的应用探析  

Application of Mathematics Thought in Teaching of Management Accounting Courses

作　　者：杨圣娟[1] 范松枝 

机构地区：[1]青岛滨海学院会计学院,山东青岛266555

出　　处：《柳州职业技术学院学报》2016年第3期128-130,共3页Journal of Liuzhou Vocational & Technical College

摘　　要：针对"管理会计"课程的难点,利用数学的分类思想、数图相结合的思想、变形的思想突破"管理会计"课程中是否增产亏损产品、成本差异的计算及分析的难点,达到提高教学效果的目的。Aiming at the difficulties of teaching management accounting course, this paper puts forward teaching strategies to deal with the problems in management accounting products production losses, cost difference between the calculation and analysis of the difficulties by using mathematical method of classification, symbolic-graphic combination thought, and the idea of deformation to achieve the purpose of improving the teaching effect.

关 键 词：数学思想 “管理会计”课程 教学难点 

分 类 号：G642[文化科学—高等教育学]