高职《财务管理》课程中放弃现金折扣机会成本的教学反思

通过近年来讲授高职《财务管理》课程,发现在资金营运部分,对于放弃现金折扣的机会成本,书中虽然有计算公式,但缺乏对公式的推导步骤,很多学生不太理解,更不知道怎么运用它。文章对该知识点进行了详细的分析,并结合具体例子深入剖析,希望能对高职学生学习该知识点以及在以后工作中进行相关财务决策提供有益帮助。

When teaching the course of financial management in vocational colleges, the author finds that, for the formula to calculate the opportunity cost of abandoning cash discount in capital operation, students have a poor un-derstanding of its deduction and application. This paper presents a detailed analysis of this formula with illustrative examples. It is hoped that this paper is helpful to students in vocational colleges when they study the formula and make financial decisions in their future job.