讲授《成本会计学》的体会与修订建议

Teaching experience and suggestions on "cost accounting"

文章从讲授会计专业本科生教材《成本会计学》的经验出发,先对该教材体例安排和特点的感悟入手,进而从提高会计专业本科生理论思维能力和注重成本会计操作的动手能力两个方面,谈教学心得体会。在理论思维上重讲多讲成本会计的本质、学科定位及其发展史研究,在操作能力上既讲工业也讲商业,特别是针对零售商业企业举了十一个例子开展分析和研究。最后对该教材的继续修订提了两条建议。

I have a lot ofexperience on teaching ofaccountingmajor undergraduate textbook＂cost accounting＂.From the style arrangements and characteristicsoftheunderstanding,and then from twoaspects to improve theability of theoretical thinkingof accounting undergraduate studentsandfocus on costaccountingoperationability,experience with teachingexperience.In theoretical thinking onrehashaboutcost accountingessence,subject orientationand its researchdevelopment history, operation ability in both industrial and business, especially for retail business gives eleven examplesto carry outanalysis and research. At the end of this textbook revision raised two proposals.