高职《成本核算实务》课程设计与实施——基于CDIO教育理念的项目化教学

发布时间：2018-06-12 07:29

  本文选题：成本核算实务 + CDIO　； 参考：《财会通讯》2014年20期

【摘要】：正一、引言《成本核算实务》是财会类专业课程体系的核心课程,对高职学生职业素养的养成和职业能力的培养起着支撑作用。该课程重点介绍成本核算专业知识和专业技能,具有成本核算工作上的系统性、操作程序上的前后衔接性和课程之间的关联性等特点。在传统教学中,重理论、轻实践,往往以"课本为中心、讲授为主",许多教师只注重生产费用的数据演算,缺乏对成本信息的来龙去脉、隐含于不同类型企业成本核算程序的方法、理念及实施方案等思维方式的培养,也忽略了账证表实际操作能力的演练,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
【作者单位】： 山东理工职业学院;
【分类号】：G712;F234.2-4
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本文编号：2008880