摘要
商品经济社会成本在企业竞争中起到了至关重要的作用。在高校中成本会计教学也深受各界关注,但传统成本会计教学由于教学手段和教学理念的束缚,已经不能满足学生和社会的需要,迫切需要进行创新和改革,多媒体教学大势所趋。本文就成本会计教学的传统弊病及开展多媒体教学的设想,浅谈一些看法。
In commercial economy society, Cost Accounting plays an essential role of competitions between enterprises, and Cost Accounting Teaching also attracts concerns from all social circles. However, Cost Accounting Teaching has not been able to meet the students' and social requirements any more because of its'. limits in teaching methods and teaching theory, therefore, it needs recreation and reform emergently, Multi-media teaching is a big trend at present. In this thesis, the author discusses briefly about some conservative problems in cost accounting and some opinions of multi-media teaching.
出处
《农业网络信息》
2008年第4期129-131,共3页
Agriculture Network Information
关键词
成本会计
多媒体教学
弊病
设想
Cost accounting
Multi-media teaching
Problems
Opinions