Cost accounting practice on vocational education reform I see（成本会计职业教育改革实践我明白了）.doc

Cost accounting practice on vocational education reform I see Thesis network: Abstract: lt;lt;Cost Accountinggt;gt; Professional Accounting program is the core of vocational courses, is a highly technical economic management application programs. Teaching the use of traditional cost accounting and methods of teaching methods is difficult to adapt to the cost positions on the professional competence of accounting personnel needs. In this paper, how to optimize and improve the ‘cost accounting’ courses and practical teaching methods are described. Keywords: Cost accounting practice teaching teaching reform First, the ‘cost accounting’ course features 1, very systematic, and complexity The basis of cost accounting course is a follow-up accounting and financial accounting course, need to have relevant knowledge and more control of production costs for the various elements of cost allocation methods, the preparation of cost allocation table and a variety of cost calculation. Theoretical teaching, student learning in the course of the cost accounting system in the knowledge there is a great grasp of the difficulties, the teacher in actual teaching has greater difficulty. 2, practical and complicated to operate Corporate cost accounting requirements of material costs, engineering costs all accounted for, aggregate costs, often have to be carried forward to many accounts, the process is more complex, students may approach for data generation and sources not thoroughly understood, is often confused with the relationship between the cost of data sometimes difficult to distinguish between different types of characteristics and organization of production, thus using different costing methods, therefore, requires this course should have practical aspects of teaching as a guarantee and it requires students to the manufacturing process have a more comprehensive understanding of the correct calculation, based on the manufacturing cost can skillfully on the