As the basic course of the five-year higher vocational education, both teachers and students have been spending a great deal of efforts on English, but the effect is still unsuccessful. On the basis of many educators...As the basic course of the five-year higher vocational education, both teachers and students have been spending a great deal of efforts on English, but the effect is still unsuccessful. On the basis of many educators＇ researches in English teaching, the author presents the problems which associate with our real situation and analyzes the reasons of these problems. Then, aiming at the problems, the author takes measures in teaching reforms and researches on teaching reflections.展开更多
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
文摘As the basic course of the five-year higher vocational education, both teachers and students have been spending a great deal of efforts on English, but the effect is still unsuccessful. On the basis of many educators＇ researches in English teaching, the author presents the problems which associate with our real situation and analyzes the reasons of these problems. Then, aiming at the problems, the author takes measures in teaching reforms and researches on teaching reflections.
文摘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.
