Abstract: Cost accounting is the backbone of the professional accounting curriculum, teaching methods based on traditional textbook-based, accounting-oriented, classroom-based. This application-oriented personnel training location - application-oriented, skills Model-based training objectives have some bias. In this paper, "Cost Accounting" Teaching should be reform of the existing teaching model, an increase of various forms of practice teaching, to develop students ability and practical ability jobs, and raise their overall quality.
Keywords: cost accounting, teaching reform, teaching practice
Curriculum is an important part of professional development is to achieve teaching objectives and the basic training specifications guarantee undergraduate curriculum reform is the application of the quality of teaching management and teaching a basic link. Cost accounting accounting profession as the main course, the cost is to train students accounting knowledge, an important carrier of the accounting professional competence and only continue the reform of teaching mode and teaching cost accounting methods in order to meet the market demand to develop accounting professionals.
First, the demand for accounting talent market
With the rapid economic development, social skills of high-quality talent has created an enormous demand, making the application-oriented institutions have a larger space for development while also professional curriculum design and arrangements for a greater challenge, theory-based professional education courses should be converted to practical, not just in form, but to expand and extend from the connotation and only in course content and teaching methods on the reforms. to achieve the training objectives. hospital cost accounting as the accounting The main courses of professional study. The level of teaching is directly related to the cost of transport to social accounting and management personnel the level of quality and capacity.
Second, the cost accounting education reform ideas
(A) the mode of education by the ability of knowledge-based transformation to a knowledge +
Over the years, the institutions are based on cost accounting textbook-based teaching to accounting standards-oriented, using classroom-based teaching methods. In view of the accounting students practical ability, ability and professional competence requirements increasingly The higher, the traditional teaching model no longer meet the social development, a variety of new teaching methods and practical aspects such as seminars, simulated teaching, curricular experiments, professional internships, case studies and group discussions, the cost should be continuously introduced into the accounting teaching to allow students to actively participate in the learning process, change from passive acceptance to active learning.
In the curriculum, we must break the traditional disciplines of teaching curriculum, theory and practice closer together, so that most students in internships through the curricular experiment before, comprehensive experimental and other basic needs to master a variety of job knowledge base. Have certain professional qualities.
In theory, teaching, course content should be a combination of professional competence as the basis for the use in practical teaching module teaching, simulation and real simulation of the whole teaching, the professional theoretical knowledge and professional skills to combine both professional ability and training to develop practical ability, the teaching and technical services, production and management together, both to foster innovation and entrepreneurship, but also to develop their employability.
(B) the module teaching, so the ability to develop more targeted Focuses on the manufacturing cost accounting cost accounting, curriculum compact, interlocking parts.
In order to better develop students practical ability to become a qualified accounting professional high-quality skilled personnel in the cost accounting course teaching, content can be optimized integration of the ability in accordance with the requirements of sub-modules job of teaching. Specifically, this is the course content is divided into seven modules: First, the cost of materials accounting, and second, accounting for labor costs, third, auxiliary production cost accounting fourth, accounting for manufacturing costs, five is the loss of waste accounting, six is the basic method of cost accounting, seven is the cost control methods and then arranged by module design case or knowledge points and exercises, these modules, students basic product costing process can be achieved by the various positions have the ability to work.
(C) simulation teaching, and enhance awareness of cost management
In cost accounting, teaching, teachers may use the simulation approach, both theoretical and practical, and abilities, weight and quality of training, such as the cost of each module in the project and produced by the students through the social practice of in-depth business collection derived by the data collection and collation, analysis and calculation, program development and selection, and evaluation feedback on the results of all involved in the teaching process reflect the main role of students in the simulation teachers can guide students to the teaching of specific cost items for analysis, discussion, such as whether must occur, whether caused by the waste, with or without saving the ways and means, etc., to extend the functions of accounting cost management, establish a savings of production, the rational allocation of resources, management awareness, another example of the cost allocation method teachers can guide students to use their brains, positive thinking, to determine the design, eventually after discussion by the students draw their own reasoning, scientific, fair and reasonable allocation of program simulation teaching to stimulate the students interest in learning, to enhance the students analyze and solve problems enhance the sense of innovation.
(D) case study to stimulate the enthusiasm of students
In the "cost accounting" to introduce the teaching of the practice of case teaching is not yet widespread, but with the rapid development of China's capital market, the growing trend of economic globalization, budget management, to control things such as cost management function is increasingly important. the accounting reform and development in recent years the emergence of a typical case in practice into the teaching, the classroom teaching, teaching theory, methods of teaching combined with case studies, students can further broaden the horizons of knowledge and thinking space, stimulate students' enthusiasm and initiative . Links to free download http://eng.hi138.com
(e) the use of multimedia technology, reflecting the complex relationship between the hook JI
Cost accounting is mainly the cost of data before and after the hook by verifying the relationship to reflect cost accounting processes, data, mainly through the ins and outs of the relationship of cost accounting to reflect the form due to form an intuitive understanding as text understanding, teachers teach, blackboards, and other traditional teaching means restrictions, it is impossible to form 11 shows all of the costs on the blackboard so many books on the table for the interpretation of certain data sources, calculation methods and the relationship, this one-way traffic sounds boring teaching methods students , boring, over time, easy to produce boredom, teaching is not ideal. the use of modern multimedia technology, the use of computers in teaching content to the way humans think, to multimedia information such as text, images, sound, animation, video and other organic and integrated displayed on the screen, information media, multi-dimensional and multi-sensory stimulation, enhanced knowledge, understanding and memory, so that complex issues principled, simplify complex problems, expanding the amount of information within the class, teaching is very good.
Third, improve the practice of teaching
(A) curricular experiment Curricular experiment with a strong professional, integrated in the cost accounting curriculum.
The general arrangements for teaching in the daily, often combined with theoretical knowledge course, apply theoretical knowledge through practical experiments in order to consolidate the theoretical knowledge, students perceptual knowledge, enhance their ability and professionalism. curricular teaching experiment and simulation can be used single stage combination of simulation experiments carried out.
A single simulation
Simulation based on the theory of individual sections of the experimental teaching units were organized according to the theoretical progress of teaching experiments can be designed as preparation of a variety of cost allocation table experiments, supporting the distribution of experimental production costs, product costing sheet preparation experiments so enable students in the completion of the appropriate sections of content, how the relevant theoretical knowledge in practice operation using an intuitive understanding of the theoretical knowledge to understand more deeply.
2 stage simulation
Stage simulation is finished in a part of learning theory after the accounting profession, which is involved in a chapter for the business and economic related accounting treatment, the more comprehensive program design simulation that allows students to further solidify and deepen the The course involves knowledge, such as can be designed that involve material costs, labor costs, utilities, fuel, depreciation, repairs and other expenses of the settlement and distribution business, so that students learned to use various cost calculation methods, calculate the cost of various products. Familiar with the costs were incurred, imputation and allocation of the whole process, to deepen the understanding of theoretical knowledge.
(B) comprehensive experimental
Comprehensive experiments generally Xueshengxuewan professional courses after the purpose is to improve the integrated use of professional knowledge. Comprehensive experimental units can be independently individual, the collective group as a unit can also be completed.
Individual as the unit independently has the advantage of students through the entire experiment can be comprehensive and systematic grasp of the professional skills. The disadvantage is that students can not feel the actual work of the accounting bodies in the division of labor and business positions within the containment system, and accounting documents in the transfer process between the various positions, a larger workload, material consumption is also large. To improve the experimental cost.
Collectively as a team to complete each group of different positions within the agency in accordance with the accounting division of labor, the sub-post operation is to enhance the benefits of the authenticity and intuitive experiment, students in the experimental process. The one hand, familiar with a variety of accounting positions clear the basic duty, master various economic accounts of the business process, and the original documents and other accounting documents in various accounting positions to pass between the procedures and methods, it also can learn the financial sector and other units within the enterprise and external economically relevant business unit's financial relationship relevant to grasp business approach of economic disadvantage is the difficult experiment organization. and students a comprehensive understanding of the content of the experimental and control the operation was significantly lower than personal independence, and in order to solve this problems, job rotation method can be used.
(C) Professional Practice Professional practice required in school and to allow students into the business.
For real accounting business processes, professional practice is generally carried out through the holidays by professional practice, students use what they have learned the basic theory, basic skills and expertise to analyze and solve practical problems the ability to combine theory and practice for students after graduation to go to work to lay a foundation can also test the effect of teaching in order to further improve the quality of education and training of qualified personnel to accumulate experience.
Cost accounting as a key construction Shanghai Business School courses, only continuous reform and innovation in education, teaching methods, improve the practice of teaching, and to continually improve perceptions of students, improve the practice, innovation and professional quality. Links to Research papers Download