财务与会计教学中成本的解构分析

Deconstruction Analysis of Cost in Financial and Accounting Teaching

财务与会计教学中,成本概念一般从会计核算角度对固化成本进行解释,缺乏对成本的全局和动态认识。针对财务与会计课程的课堂教学,提出一种面向初学者的成本概念的引导启发式教学方法。为使学生理解系统的成本概念和思想,通过对各种成本概念的比较和梳理,根据企业生产的动态过程,对成本形成过程进行分析,解析成本构成。

In financial and accounting teaching, the curing cost is defined from the accounting angle in the concept of cost, and it lacks the comprehensive and dynamic recognition of the cost. In this case, a heuristic teaching method of cost proposed for beginners is presented. In order to help students to understand the concept and thought of systematic cost, after the comparison of various costs, an analysis is made on the formation process of the cost and the cost structure in terms of the dynamic process of enterprise production.