会议成本管理教学中的两个问题及其实施策略

Two major issues in meeting cost management and teaching strategy

本文就会议成本管理教学中的两个主要问题——会议成本核算和会议成本控制进行了分析,认为会议成本核算对学生形成会议成本意识有重要意义,而要正确核算会议的成本首先要了解会议成本核算的公式及其适用范围,然后根据针对性、简要性和认同性原则进行选择。但是在目前高职教学中,由于对会议成本核算教学内容选择的错位,造成教学偏离教学目标。为此,本文针对这两个问题提出了相关的教学策略。

this article analyzes two major issues in meeting cost management-the meeting cost calculation and the meeting cost control and shows that the meeting cost calculation plays an important role in helping the students form the cost awareness. To calculate the meeting cost properly, on should first get to know the formula and its fields of application, then choose a way to calculate according to the principles of focalization, conciseness and recognition. However, in the current higher vocational education, the improper choice of the teaching content for the meeting cost calculation leads to the deviation from the teaching goal. The relevant teaching strategy is proposed at the end of the article.