SECI知识创造模型在《成本会计学》教学中的应用

The Application of SECI Knowledge Creation Model in the Teaching of "Cost Accounting"

《成本会计学》是会计学专业的重点课程,在教学中普遍重视企业生产成本的计算,但是从现状来看,传统的教学模式与现在的会计人才的教育要求存在一定的差距,因此本文从SECI视角提出构建《成本会计学》课程的教学模式,通过知识的"获取、存储、共享及再利用"四个环节,展现了知识由隐性到显性再到隐性的这一过程,即SECI过程。可以看到,SECI知识创造模型应用于《成本会计学》课程的课堂教学,不仅能提高学生的自主学习积极性和学习效率,也能促进教师教学水平的提高,对课堂教学质量也将产生积极的影响。

"Cost Accounting" is the key course of accounting specialty.In teaching,the calculation of enterprise production cost is generally paid attention to,but from the current situation,there is a certain gap between the traditional teaching mode and the current education requirements of accounting talents.Therefore,from the perspective of SECI,this paper puts forward the teaching mode of constructing the course of "Cost Accounting".Through the four links of "acquisition,storage,sharing and reuse" of knowledge,it shows the process of knowledge from recessive to explicit,and then to recessive SECI process.It can be seen that the application of SECI knowledge creation model to the classroom teaching of "Cost Accounting" course will not only improve the students’ autonomous learning product.Polarity and learning efficiency will also promote the improvement of teachers’ teaching level and will have a positive impact on the quality of classroom teaching.