“辅助生产费用的分配”教学方法浅议

On teaching method of auxiliary production cost distribution

"辅助生产的交互分配"是成本会计教学中辅助生产费用分配教学的中心环节,同时又是辅助生产费用分配的重点和难点。教师在安排教学内容时,要把辅助生产的特点和成本构成作为学生理解交互分配法的关键,然后在讲解分配程序和步骤、账务处理和举例应用的基础上用T型账户归纳总结,则会收到事半功倍的效果。

Alternate distribution of auxiliary production cost is the key link of auxiliary production cost distribution teaching which is included in teaching of cost accounting . It's also a difficult point. For teaching arrangement, alternate distribution feature and cost component should stand out. Therefore, the instruction of distribution procedure and steps, accounting management and examples, which are based on T form accounting induction, will do great to the explanation.