3+2中高职衔接过程中会计专业关于讲授约当产量比例法应注意的问题

Problems in Teaching Jordan Yield Proportion Method in Accounting Specialty during the Link-Up of 3+2 Higher Vocational Education

中高职衔接是促进中高职协调发展的关键,其中课程体系的衔接至关重要。在中职学生及高职学生均开设成本会计课程的情况下,对于其中约当产量比例法的讲授既要讲清楚现行方法,又要针对一些特殊企业进行适当改进,文章通过案例分析,为生产周期较短的企业在分配费用时提供一点思路,以期能够准确计算完工产品及月末在产品成本,从而为3+2学生走上工作岗位后能够尽快解决现实问题而提供对策。

The cohesion of secondary and higher vocational education is the key to promote the coordinated development of secondary and higher vocational education,and the cohesion of curriculum system is very important.In the case of cost accounting courses offered by both secondary vocational students and higher vocational students,the teaching of the equivalent production ratio method should not only clarify the current method,but also make appropriate improvements for some special enterprises.This paper,through case analysis,provides some ideas for enterprises with shorter production cycle to distribute costs in order to accurately calculate costs,so that 3+2 students can go to work.After working as a post,we can solve practical problems as soon as possible and provide countermeasures.