摘要
成本会计作为企业会计的的重要组成部分,是一门应用性很强的经济管理学科,在整个会计体系中占有十分重要的地位。成本会计工作岗位在企业生产经营活动中也发挥着十分重要的职能。然而,在目前的成本会计课程教学中,不论内容、形式、手段等多个方面,仍然与会计应用性人才的教育要求以及企业的岗位需求存在一定的差距。
As an important component of corporate accounting and a strongly applied economic management discipline, Cost Accounting occupys a very crucial position throughout the accounting system. Jobs about cost accounting are crucial part of producing and operating the business. However, the cost accounting curriculum that we already established in the colleges does not meet the actual need. For example, the content, form, and ways of teaching are far away from the requirements of individuals and the markets.
出处
《价值工程》
2010年第5期180-181,共2页
Value Engineering
关键词
成本会计
教学改革
课程
Cost Accounting
teaching reform
course
