马尼拉桌游在高职管理会计中的教学应用

Teaching Design of Manila Board Games in Higher Vocational Management Accounting Course

为激发学生的学习兴趣和学习动力,将德国经典桌游“MALINA马尼拉”以设计全过程模拟沙盘记录和复盘反馈的形式应用到管理会计课程教学中。在设计中,把预算管理、投资管理和融资管理的理论知识与游戏有效结合,使学生理解货币的时间价值、概率在预期收益中的应用和财务杠杆的作用。与此同时,学生的决策能力和博弈能力也得以培养。

In order to stimulate students’learning interest and motivation,the simulated sand table record and retrospectective feedback of classic German board game“Malina”is applied to the teaching of management accounting.In the design,the theoretical knowledge of budget management,investment management and financing management is effectively combined with the game,so that students can understand the time value of money,the application of probability in the expected income and the function of financial leverage.At the same time,students'decisionmaking ability and game ability can be cultivated.