“五步分配法”在成本核算教学中的创新与应用

成本核算在《成本会计》教学中占用了2/3的章节,是成本会计的基本内容也是主要内容。同时成本核算由于各种计算方法和公式繁多也往往成为教师教学过程中的难点,学生学习过程中的疑点。为此,作者在教学实践中针对成本核算的五个步骤总结出了一种成本核算方法"五步分配法"试图通过"五步分配法"的应用为成本核算问题的教与学找到一个捷径。

Cost Accounting in the ＂cost accounting＂ in taking up teaching 2 / 3 chapters, is a cost-accounting is the basic content of the main content. At the same time due to various cost accounting methods and formulas for calculating many teachers often become difficult in the process of teaching, students learning process doubts. To that end, the author in teaching practice against the five steps costing summarized a cost accounting approach ＂five-step distribution method,＂ trying to ＂five-step distribution method＂ of teaching and learning for the issue of cost accounting to find a shortcut.