摘要
随着企业制造环境、企业市场环境、企业管理环境在第三次科技革命的推动下发生了改变,生产技术与科学技术之间的紧密结合,大量的新兴工艺以及生产技术被运用到生产活动当中,在这样的发展背景下传统的会计理论已不能够适应当前社会中的经济发展趋势,因此成本会计在此时的社会发展环境下应运而生。因此本文从成本会计教学的体系结构创新以及策略思考的角度出发,对成本会计教学的体系结构进行分析和探讨。
With the enterprise manufacturing environment,the enterprise market environment,the enterprise management environment has changed under the impetus of the third scientific and technological revolution,the close combination between the production technology and the science and technology,a great deal of new technology and the production technology are applied to the production activities. In this development background,the traditional accounting theory has not been able to adapt to the economic development trend in the current society,so the cost accounting is born at the right moment in the social development environment. Therefore,the paper analyzes and discusses the architecture of cost accounting teaching from the perspective of the architecture innovation of cost accounting teaching and the policy thinking.
作者
夏璐
XIA Lu(Guangdong Institute of Technology,Zhaoqing Guangdong 526100,China)
出处
《湖北开放职业学院学报》
2020年第5期154-155,167,共3页
Journal of Hubei Open Vocational College
关键词
成本会计教学
体系结构创新
策略思考
cost accounting teaching
system structure innovation
strategic thinking
