本文選題：成本核算實(shí)務(wù) + CDIO　； 參考：《財(cái)會(huì)通訊》2014年20期

【摘要】：正一、引言《成本核算實(shí)務(wù)》是財(cái)會(huì)類專業(yè)課程體系的核心課程,對(duì)高職學(xué)生職業(yè)素養(yǎng)的養(yǎng)成和職業(yè)能力的培養(yǎng)起著支撐作用。該課程重點(diǎn)介紹成本核算專業(yè)知識(shí)和專業(yè)技能,具有成本核算工作上的系統(tǒng)性、操作程序上的前后銜接性和課程之間的關(guān)聯(lián)性等特點(diǎn)。在傳統(tǒng)教學(xué)中,重理論、輕實(shí)踐,往往以"課本為中心、講授為主",許多教師只注重生產(chǎn)費(fèi)用的數(shù)據(jù)演算,缺乏對(duì)成本信息的來(lái)龍去脈、隱含于不同類型企業(yè)成本核算程序的方法、理念及實(shí)施方案等思維方式的培養(yǎng),也忽略了賬證表實(shí)際操作能力的演練,即使
[Abstract]:First, the introduction "practice of cost Accounting" is the core course of the financial and accounting specialty curriculum system, which plays a supporting role in the cultivation of vocational literacy and vocational ability of higher vocational students. This course focuses on the professional knowledge and skills of cost accounting, which has the characteristics of systematicness in cost accounting work, the connection of operation procedure before and after, and the correlation between courses, etc. In the traditional teaching, the emphasis is on theory, but not on practice. They tend to focus on "textbook as the center, teaching as the main body". Many teachers only pay attention to the data calculation of production cost, and lack the background of cost information. The cultivation of thinking methods, concepts and implementation schemes that are implicit in different types of enterprise cost accounting procedures also ignores the exercise of the actual operational capabilities of accounting statements, even if
【作者單位】： 山東理工職業(yè)學(xué)院;
【分類號(hào)】：G712;F234.2-4
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本文編號(hào)：2008880