基于管理会计的ERP沙盘实训课程创新性研究  

Innovative Research on ERP Simulation Experience CourseBased on Management Accounting

作　　者：刘敏 LIU Min(Zhengzhou University of Industrial Technology,Zhengzhou 451150,China)

机构地区：[1]郑州工业应用技术学院,郑州451150

出　　处：《齐齐哈尔师范高等专科学校学报》2020年第5期95-97,共3页Journal of Qiqihar Junior Teachers College

摘　　要：随着“大智移云物”时代的到来,财务会计的核算工作逐渐便捷化,以计划和控制为主要职能的管理会计日益受到重视,但是在管理会计的教学过程中,实践课程非常少,学生对管理会计工具的应用能力薄弱。ERP沙盘实训课程可以用到管理会计中的战略管理、预算管理、营运管理和投融资管理等内容。通过在ERP沙盘实训课程中引入管理会计应用分析工具,使学生能够亲身体验管理会计在工业企业中的实际应用和实务操作,锻炼学生的管理会计应用技能。With the advent of the era of"Big Data,Intelligent,Mobile Internet,Cloud Computing,Internet of Things",the accounting work of Financial Accounting is becoming more and more convenient,and Management Accounting,with planning and control as its main functions,is receiving increasing attention.However,in the teaching process of Management Accounting,there are very few practical courses,and students'ability to apply Management Accounting tools is weak.ERP Simulation Experience course can use Strategic Management,Budget Management,Operation Management,Investment and Financing Management in Management Accounting.By introducing the application analysis tools of Management Accounting into the ERP Simulation Experience course,students can experience the practical application and practical operation of Management Accounting in industrial enterprises and train their application skills of Management Accounting.

关 键 词：ERP沙盘实训 管理会计 预算 决策 

分 类 号：G42[文化科学—课程与教学论]