成本会计教学改革研究与探讨

Research and Discussion on the teaching reform of cost accounting

成本会计正经历着前所未有的变化,主要体现在成本会计技术手段与管理方法不断更新,成本会计的应用范围不断拓展上。然而,现行的成本会计教学,在教学内容、授课手段、授课方法、考试形式等方面存在诸多问题。成本会计教学要适应时代需求,提升教学质量,实现会计教育目标,必须进行改革。

Cost accounting is undergoing unprecedented changes,mainly reflected in that the cost of accounting technical means and management methods are constantly updated,and the scope of application of cost accounting is constantly expanding.However,the current cost accounting teaching, teachers in the teaching content, teaching methods, teaching methods,examination forms,and other aspects of the existence of many problems. Cost accounting teaching should meet the needs of the times,improve the quality of teaching,and achieve the goal of accounting education. It must carry on the reform.