论经营实体视频实验——以成本会计实验为例  

Discussion on video experiment on business entity:Taking cost accounting experiment as example

作　　者：朱学义 

机构地区：[1]南通理工学院商学院,江苏南通226002

出　　处：《实验技术与管理》2017年第12期214-217,共4页Experimental Technology and Management

基　　金：江苏省"十三五"工商管理一级重点建设学科项目(SJY201609);江苏省高校哲学社会科学研究重点项目"江苏高校拔尖创新人才培养模式改革理论与实践研究"(2010ZDIXM059)

摘　　要："成本会计实验"要有车间、生产过程、产成品物体等感性知识,因此利用摄(照)相机到现场摄录,做成经营实体视频展示在实验课程中,引导学生做实验,增加了学生的现场感性认识,避免了实验课程的实验室印象,提高了实验的效果。The cost accounting experiment requires students to have the perceptual knowledge about workshops,production processes,finished product objects,etc.Therefore,the video cameras（cameras）are used to make the scene video,and the video for the business entity is made and demonstrated in the experiment course.The students are guided to do the experiment,which increases their perceptual knowledge,changes their impression on the experiment course,and improves the effect of the experiment.

关 键 词：高等学校 经营实体 视频实验 成本会计 

分 类 号：C45[社会学]