成本会计教学中翻转课堂教学理念的应用

Application of Flipped Classroom Teaching Idea in Cost Accounting Teaching

成本会计教学由理论和实践两部分构成,是实践性很强的一门课程。而现行的成本会计教学由于总教学时数压缩以及实训环节投入不足等问题,使得成本会计教学很难适应当前成本会计岗位人才的需要。本文依据翻转课堂的理念,探讨成本会计教学中实践内容的设计和实施,为成本会计教学改革提供经验借鉴。

Cost accounting teaching consists of two parts：Theory and practice,which is a very practical course. However, the current cost accounting teaching is difficult to adapt to the needs of the current cost accounting personnel because of the lack of the total number of teaching hours and the lack of investment in the training link. Based on the concept of flipped classroom,this paper discusses the design and implementation of practical content in cost accounting teaching.