基于工作过程的《制造业成本核算技术》课程建设与实践

发布时间：2018-03-01 18:12

本文关键词： 会计电算化专业课程体系工作过程教学内容　出处：《山西财经大学》2012年硕士论文　论文类型：学位论文

【摘要】：基于“工作过程导向”的高职教育课程观已经成为我国高职教育课程开发的主流,《成本会计》在经过几年的教学内容与教学方法的改革中，，依旧存在按照原有的理论模块组织教学的现象。原有的成本会计理论中存在的严重问题是知识模块的割裂，知识不能以完整的经济实体（项目）为载体，完整、系统地体现经济业务内容。《制造业成本核算技术》是一门实用性较强的课程，是面向中小型企业，由调研企业典型成本核算与分析的工作岗位入手，提炼典型工作任务，重构学习内容，旨在培养学生从事成本会计工作的职业能力和团队合作精神。按照基于工作过程导向的教学模式，对原有的授课内容进行重构，设计了基于工作过程的完整的项目载体，并在教学中进行了实践。本文将从课程开发背景、课程性质和作用、课程设计理念和思路、课程目标、教学内容选取、教学组织和教学实施、教学考核、教学队伍、课程特色等十个方面介绍本门课程的整体设计。《制造业成本核算技术》课程设计与实施过程,注重过程性知识,通过某一具体工作任务的完成实现课程教学的一体化，但基于工作过程的课程开发还面临着诸多亟待解决的问题，需要我们不断去努力、探索。
[Abstract]:The curriculum view of higher vocational education based on "work process orientation" has become the mainstream of curriculum development in higher vocational education in China. Cost Accounting has been in the reform of teaching content and teaching method after several years. There is still the phenomenon of organizing the teaching according to the original theoretical modules. The serious problem in the original cost accounting theory is the fragmentation of the knowledge modules, and the knowledge can not be carried by the complete economic entity (project). Systematically reflect the content of economic business. "Manufacturing cost Accounting Technology" is a practical course, which is aimed at small and medium-sized enterprises, starting with the research and investigation of typical cost accounting and analysis positions in enterprises, refining typical work tasks and reconstructing learning contents. The purpose of this paper is to cultivate students' professional ability and team work spirit in cost accounting. According to the teaching mode based on working process, the original teaching content is reconstructed, and the complete project carrier based on work process is designed. And has carried on the practice in the teaching. This paper will focus on the background of curriculum development, the nature and function of curriculum, the concept and thinking of curriculum design, the course objectives, the selection of teaching contents, the organization and implementation of teaching, the examination of teaching, the teaching team, This paper introduces the whole design of the course from ten aspects, such as the characteristics of the course. The course design and implementation process, the process of course design and implementation, pay attention to the process knowledge, and realize the integration of the course teaching through the completion of a specific work task. However, the course development based on work process still faces many problems that need to be solved urgently.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F406.72-4;G712

【共引文献】