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数学思想在“管理会计”课程教学中的应用探析 被引量:1
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作者 杨圣娟 范松枝 《柳州职业技术学院学报》 2016年第3期128-130,共3页
针对"管理会计"课程的难点,利用数学的分类思想、数图相结合的思想、变形的思想突破"管理会计"课程中是否增产亏损产品、成本差异的计算及分析的难点,达到提高教学效果的目的。
关键词 数学思想 “管理会计”课程 教学难点
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基于慕课的翻转课堂双语教学模式研究——以“管理会计”双语课程为例 被引量:36
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作者 袁怡闻 《现代教育技术》 CSSCI 2016年第10期107-113,共7页
近年来,在教育信息化和双语教学模式的改革发展进程中,慕课和翻转课堂教学模式普遍开展并发挥着重要作用。文章以"管理会计"双语课程为例,针对该课程采用传统教学方式所存在的主要问题,借助现代化教学手段,设计了一套基于慕... 近年来,在教育信息化和双语教学模式的改革发展进程中,慕课和翻转课堂教学模式普遍开展并发挥着重要作用。文章以"管理会计"双语课程为例,针对该课程采用传统教学方式所存在的主要问题,借助现代化教学手段,设计了一套基于慕课的翻转课堂双语教学模式。通过对比该模式实施前后的课堂效果,总结了应用慕课和翻转课堂手段进行"管理会计"双语课程教学的优势,并提出了后续课程开发的改进意见,以期为我国普通高校财会类专业"管理会计"双语课程的教学改革提供参考。 展开更多
关键词 “管理会计”课程 双语教学 慕课 翻转课堂
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智能财务时代下基于高阶思维能力培养之“管理会计学”课程建设研究与实践
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作者 曹淑华 林嘉嘉 《老字号品牌营销》 2024年第5期225-227,共3页
智能技术在财务管理领域的深入,对管理会计学人才培养提出了新的要求,除了需要专业学生熟知智能财务系统等的使用方式,还需要具备成本形态,有企业管理的战略思维。因此本文就从“管理会计学”课程建设方向入手,探究了智能财务时代下基... 智能技术在财务管理领域的深入,对管理会计学人才培养提出了新的要求,除了需要专业学生熟知智能财务系统等的使用方式,还需要具备成本形态,有企业管理的战略思维。因此本文就从“管理会计学”课程建设方向入手,探究了智能财务时代下基于高阶思维能力培养的课程建设方法。即要实现课程内容的横向联系和纵向延伸,要对课程教法进行融合与创新,要将课程空间向网络和课外延伸,并为课程建设提供人力、教材等全方位的保障。 展开更多
关键词 “管理会计”课程 智能财务 高阶思维能力 课程建设实践
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“管理会计”课程教学方法改革分析——基于应用型人才培养模式的视角 被引量:2
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作者 孙艳 《创新创业理论研究与实践》 2022年第13期13-15,共3页
现阶段,社会发展及企业运营对会计人才的需求已经不再局限在专业技能上,而是要求会计人才同时具备足够的应用能力和创新能力,这表示各大高校有必要就“管理会计”课程教学做出改革。基于应用型人才培养的视角,首先总结了“管理会计”课... 现阶段,社会发展及企业运营对会计人才的需求已经不再局限在专业技能上,而是要求会计人才同时具备足够的应用能力和创新能力,这表示各大高校有必要就“管理会计”课程教学做出改革。基于应用型人才培养的视角,首先总结了“管理会计”课程特征,其次分析了“管理会计”课程教学现状,最后提出了“管理会计”课程教学方法改革思路,以期为“管理会计”课程教学改革提供参考。 展开更多
关键词 教学方法 “管理会计”课程 应用型人才
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Using Project-Based Learning (PBL) in Management Accounting Course: Lesson and Reflection From Entrepreneurship Education
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作者 Wirawan ED Radianto 《Journal of Modern Accounting and Auditing》 2013年第9期1186-1193,共8页
One of the main issues in entrepreneurship education is integrating core course to entrepreneurship course. Many educators fail to integrate core course and entrepreneurial education. The purpose of this study is to i... One of the main issues in entrepreneurship education is integrating core course to entrepreneurship course. Many educators fail to integrate core course and entrepreneurial education. The purpose of this study is to investigate whether the integration of management accounting course in entrepreneurship course will accomplish the objective of entrepreneurship education. This study is derived from the experience of entrepreneurial project course at Management Department of Ciputra University, Surabaya. This study uses an explorative approach to investigate the implementation of project-based learning (PBL) in management accounting course. The result shows variation of output. There are about 91% business can be implemented by business groups and about 33% target achieved. Several management accounting techniques are used in this study, such as balanced score card (BSC), activity-based costing (ABC), activity-based management (ABM), cost-volume-profit (CVP) analysis, and tactical decision making. This study found that by using management accounting techniques, student can run the business well especially when they have to make decision. This study strengthens the role of management accounting in business practices, and furthermore, this study proves that management accounting is beneficial for entrepreneurs who are still in the start-up business stage. 展开更多
关键词 management accounting ENTREPRENEURSHIP project-based learning (PBL)
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Teaching Finance and Financial Accounting in an On-Line Program
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作者 Mark Potter 《Journal of Modern Accounting and Auditing》 2012年第3期330-339,共10页
In 2006, a private highly ranked Association to Advance Collegiate Schools of Business International [AACSB] accredited business school introduced a hybrid face to face and on-line MBA program, tailored towards workin... In 2006, a private highly ranked Association to Advance Collegiate Schools of Business International [AACSB] accredited business school introduced a hybrid face to face and on-line MBA program, tailored towards working professionals. The features of the program were highlighted by the ability of the participants to receive an MBA in about two years while maintaining their full-time jobs. Despite the considerable rigor and cost, the growth of the program has far exceeded original projections, and enrollment currently stands at over 400 participants in three locations, with a fourth slated for opening in 2012. In addition, the pedagogical tools learned and employed by the faculty and administrators are now being utilized in all other undergraduate, graduate, and executive education levels. Because the program curriculum spans both face to face and on-line learning, as well as a multi-disciplinary content and process, it has been challenging from the faculty side along a number of dimensions. This paper seeks to express the content and pedagogical angles from the view of one discipline's experience, so that other faculty and administrators can benefit from seeing this particular "early adoption" approach. In short, the author hopes that this paper steepens the learning curve for others who are thinking of delivering or teaching in this type of programmatic model in the future. 展开更多
关键词 FINANCE ACCOUNTING EDUCATION TEACHING ON-LINE
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