摘要
《成本核算与控制》是会计专业必修的一门专业性、实践性较强的专业课。行业会计差异的核心主要也在于成本核算方法的差异，该课程教学效果的好坏直接影响本专业学生职业能力培养与就业。本文基于理实一体化的角度对本门课程的实施进行系统的分析与探讨。
＂Cost accounting and control＂ is a professional compulsory courses of accounting specialty with speciality and practice strong. The core of the profession accounting difference is mainly due to the difference of the cost accounting method. The teaching effect of the course directly affects the cultivation and employment of the accounting specialty students＇ professional ability. This paper will systematically analyze and discuss on the implementation of the course based on integration of theory and practice.
出处
《重庆航天职业技术学院学报》
2017年第3期4-7,共4页
Journal of Chongqing Aerospace Polytechnic
基金
重庆市教委课题《高等职业教育网络课程开发--以成本会计网络课程建设为例》、重庆航天职业技术学院课题《基于做学教一体化的教学设计--以会计信息化教学为例》.
关键词
理实一体化
成本核算
教学设计
integration of theory and Practice
Cost Accounting
Teaching Design
