成本会计难点解析

Analysis of the Cost Accounting Difficulties

成本会计作为会计专业的核心专业课程,有着逻辑性较强、计算量很大的特点。从而致使老师讲起来,学生学起来都有一定的难度。那么,如何能够将成本会计讲的更清楚、更透彻,进而使得学生更加易于理解和接受呢?本文就此问题进行探讨,以期对于老师的教和学生的学能有一定的帮助。

Cost accounting, as the core professional course of accounting profession, has the characteristics of strong logic and large amount of calculation. As a result, it is difficult for the teacher to teach and for the students to learn. So how can we make cost accounting clearer and more thorough and make it easier for students to understand and accept？ This article explores this issue with a view to helping teachers＇ teaching and students＇ learning.