Abstract: how to highlight the teaching cost accounting practice teaching, students' interest in learning the basic skills essential to lay the costing in cost accounting in the proper use of teaching learning dimensions of teaching practice teaching system to build cost accounting, financial theory teaching and practice of operation as a whole, can improve students' ability to apply knowledge and overall quality.
Keywords: learning dimension of teaching cost accounting practice teaching Cost accounting is the accounting profession in a core of specialized courses, but also students in specialized courses in a course over fear.
The reason is that the course has a comprehensive, strong theoretical, operational characteristics, students generally find difficult in learning learn How to outstanding teaching in cost accounting practice teaching, students' interest in learning the basic skills essential to lay the cost accounting as application-oriented institutions, we try to use cost accounting to learn the teaching dimension of teaching building costs accounting practice teaching system, and achieved good teaching results.
First, China's current cost accounting practice teaching inadequacies
(A) the cost accounting practice teaching out of touch with the needs of enterprise cost management
Currently, the new manufacturing environment and management theory and methods for cost accounting and management system must provide highly relevant and need full reliability of the information, which requires cost accounting practice teaching must be closely integrated with production management to meet the growing business management needs, but now mainly confined to teaching cost accounting cost accounting practice, not including the integration of the accounting organization, the cost calculation, cost reporting and cost management in one application of the overall level of cost accounting, cost accounting is not conducive to knowledge applied to the specific business practices.
(B) the lack of practical experience and professional teachers Teachers are teaching the dominant force, the quality of teaching depends largely on the level of teacher quality and professional level.
In fact, although some teachers participated in the social practice, but most of the accounting professional teachers from school to school is still theoretical basic good, but poor skills practice, theory and practice is difficult to organically linked to the practice of teaching is not vivid, can not run close to the actual cost accounting business.
(C) the limited opportunities for student internships, lack of professional practice
Current accounting training, lack of true three-dimensional business sense, the students hard work of the company's cost accounting have intuitive perceptions, such as, for courses related to the manufacturing of some simple terms difficult to understand, it will affect their cost accounting procedures and methods of control. of production processes and production steps can not correctly distinguish between, on the way to the production of feed and do not understand the way in product transfer will affect their understanding and mastery of the sub-step of the calculation process.
Second, the cost accounting practice teaching reform calls for the use of teaching learning dimensions
(A) dimensions of teaching content analysis study
Dimensions of teaching learning (DOL) is the mid-1990s American curriculum reform experts Marzano (Marzano) proposed a theory of teaching applications. The mode of brain research on how people learn to use the results of education , to grasp the nature of learning and thinking characteristics, assessment, planning curriculum and teaching has a positive reference, according to Marzano's 'learning dimension' theory of the five dimensions of learning include: Dimension 1: Attitudes and experience; dimension 2: acquisition and integration of knowledge; dimension 3: Extend and refine knowledge; dimension 4: the meaningful use of knowledge; dimension 5: Productive habits of mind.
Study the relationship between the five dimensions to do the following description:
1 All of the learning occurs at the learner's attitudes and feelings (dimension 1) and the use of productive habits of mind (the dimension 5), which two dimensions are essential to any learning process, and with emotional and attitude characteristics.
(2) the other three dimensions - access to and integration of knowledge (dimension 2), extending and refining knowledge (dimension 3) and the meaningful use of knowledge (dimension 4) is learning to think being necessary. dimension 4 contains the dimensions 3, 3 dimensions but also contains the dimension 2, which shows that in the expansion and refining knowledge, the learner but also in acquisition and integration of knowledge; in the use of knowledge, learners are also expanding the knowledge This fully reflects the thinking skills and thought processes are not mutually separated and linear effect, but an interactive cycle and influence each other in the process.
(B) the dimensions of teaching and learning cost accounting practice teaching docking
Mainly through cost accounting cost data before and after the articulation of the relationship to reflect the cost accounting process, this data through the ins and outs are primarily reflected in the forms of cost accounting is currently teaching the traditional teaching of the lesson and media restrictions, making the teaching is ineffective. Seen, the traditional teaching methods limit the teaching capacity, does not facilitate internal cost accounting knowledge structure of the substance of teaching.
In the teaching process cost accounting, in order to achieve good teaching results, we use dimensional teaching model of learning, the use of 'cases of secondary schools, doing, explore the secondary school, secondary school assessment' and other teaching methods, to build a 'case, physical education - individual Training - Comprehensive training - professional practice, 'the practice of teaching operating mechanism, so that teaching and learning dimensions of cost accounting practice teaching for effective docking, teaching theory and practice of financial operations as a whole, to improve students' ability to apply knowledge and comprehensive quality.
Dimension 1: Attitudes and feelings - to stimulate student interest in learning
Dimension 2: acquisition and integration of knowledge - the case, physical education
Dimension 3: Extending and refining knowledge - individual training
Dimension 4: the meaningful use of knowledge - comprehensive training
Dimension 5: Productive habits of mind - professional internships, study summary
Third, to promote the learning dimension of development Teaching System cost accounting practices
(A) dimensions 1: attitudes and feelings - to stimulate student interest in learning
Student attitudes and classroom learning experience and the results will affect the ability to learn, teachers should help students in the classroom and learning activities, learning task to shape a positive attitude and feelings. To create a good atmosphere in the classroom with each student to establish a good relationship, stimulate students to their own efforts and strengths, establish classroom routine and reach a consensus with the learner, to students in the development of the necessary 'scaffolding' and so on.
Cost accounting practice in the teaching process, to stimulate student interest in learning, teachers must continue to improve professional practice standards. To this end, we regularly organize training for teachers to go out, to develop measures to encourage enterprises sending teachers to professional training, professional practice, keep in touch regularly and practitioners to employ part-time accounting staff to teach front-line, so that on the one hand, teachers real experience will greatly enhance students' interest in learning; the other hand, teachers can develop cost accounting results of the latest introduction to the students, more Good training to guide students in accounting, cost accounting change to maximize the teaching and management needs of the situation out of touch, while teaching in the classroom, change Tangguan teaching mode, turn to establish a 'student-centered' and 'interactive' teaching model , the creation and organization of a variety of classroom activities, inspiration, guidance, and to stimulate students to think and bold innovation. Strong advocacy and implementation of case teaching, students observe, analyze and solve practical problems. Share the free paper download http://eng.hi138.com
(b) dimensions 2: Acquisition and integration of knowledge - Case, physical education
In this dimension, teachers should guide students to think carefully, actively participate, will link the old and new knowledge, prediction, verification, fill the information gap; in order to complete a relatively strict set of steps, skilled can be done. ' use of the wonderful, Bottom of Heart. 'skills can be reflected in the process. the use of' side to side write 'method to display a new skill or a new process, a clear process is learning skills or other skills or processes between similarities and differences, understanding 'skill or process,' the general form and context requirements, check to really understand the relevant principles and concepts, to report or demonstrate their practice speed and accuracy.
In the classroom, we used to practice teaching the teaching of theoretical knowledge and learning to lead the way, first through the training software and educational videos, cost accounting practice to demonstrate to the students. And then add a close connection with the course content of teaching and learning case, cost of materials involved in the distribution, the distribution of auxiliary production costs, manufacturing costs of the imputation and allocation, product cost accounting, Varieties Act, batch method, sub-step and so intuitive to use vouchers, account page, instead of the table shows pure calculation.
(C) the dimensions of 3: Extend and refine knowledge - individual training
Acquisition and integration of knowledge is only the initial learning stage expansion and concise knowledge of the purpose is to deepen the understanding of knowledge, applied to different situations, it depends on the use of series of thinking skills and thinking processes to process the learning content. The teaching process interesting to note intermittent, give students some time to review, process information, learning content for their insight.
Accounting for the cost of individual training is teaching some of the key and difficult to separate block experiment, designed to address one aspect of the study cost accounting practice operational problems through simulation of a given unit of accounting information for a particular month, including basic situation of enterprises, production process, the cost calculation method, the beginning balance of each account, the original business and other economic, business fill in according to the economic requirements of the original documents, preparation of accounting documents, registration books, accounting cost of this level of training according to the course schedule, degree of difficulty and the teaching needs to be selective, and cost accounting throughout the learning process.
(D) of dimension 4: the meaningful use of knowledge - comprehensive training As 'extended and refined knowledge' dimension as the corresponding dimension 4 also involves thinking skills and thinking processes.
The most effective learning usually arise from the use of knowledge to solve problems or complete tasks, therefore, cost accounting in the arrangement of teaching activities To ensure that students have the opportunity to use reasonable knowledge, this is the process of teaching the most important part. 'meaningful use of knowledge,' this dimension involves five kinds of thinking skills and thinking processes: decision-making, problem solving, creative, experimental inquiry, research. Expand learning resources and learning methods, such as self-study task, a comprehensive simulation training, etc. Therefore, we have three basic methods of cost accounting after school to arrange comprehensive training (hand modeling and computer simulation of two), enable students to choose , form a group, in the laboratory to complete, hand in papers before the end of the semester.
At this stage, an analog unit by giving a complete accounting of a particular month, including basic situation of enterprises, production process, the cost calculation method, the beginning balance of each account, the original economic business, financial analysis, the relevant financial system and policy requirements, etc., according to various economic and business fill in the original documents, preparation of accounting documents, registration books, cost accounting, reporting to the financial analysis, so that students feel like being in actual units of the financial sector, through a set of accounting experiment class exercise, students practice operating capacity by a given unit of production and management of simulation problems faced, so that students have learned the utilization of cost accounting, management accounting and other professional knowledge, the simulation unit operation and management activities decision analysis, so that students feel like being in the actual decision-making unit, the comprehensive competence of students through comprehensive training to stimulate students' curiosity, to mobilize the enthusiasm of their learning, develop their professional judgments, deal with problems and group collaboration capacity.
(E) 5 dimensions: productive habits of mind - professional internships, study summary Productive habits of mind, is a critical thinking, creativity and regulatory features.
Productive habits of mind necessary for teachers to be actively training. There must be conscious to help students understand the habit of thinking, such as discussions, role models, demonstrations, etc. to help students used to form the habit of thinking-related strategies, such as 'side to his mouth,' 'companion share', 'with people', etc.; in the learning environment to create a culture to encourage the formation of the habit of thinking, and give positive reinforcement.
In this regard, we have built with off-campus practice bases, on the one hand students by understanding the business process, cost management features to further understand the method of calculation; the other hand, can allow students to better understand and master the business of the accounting environment, in particular, to master the theory and methods of cost accounting in the enterprise application in practical work, students practical ability.
Meanwhile, the end of the semester, we hope each student will write a comprehensive training experience or cost accounting courses learning experience, almost all the students can write a true cost accounting courses in the process of learning and training experience, the feeling learned a lot, some students learn cost accounting has been so much interest, for some cost management methods, such as activity-based costing, variable costing, etc., would like to use the holiday to sort of knowledge on the use in practical work investigate the situation and so on.
After a semester of trying, the dimensions of teaching and learning cost accounting practice teaching for effective docking, teaching theory and practice of financial operations as a whole, according to student feedback over the information, good teaching, effective application of knowledge to improve the students ability and overall quality.
References: Tony <<University Teaching Innovation: Teaching design sight.
'Education, Science Press, 2008. Links to free download http://eng.hi138.com