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2010•Journal of Wuhan Bioengineering InstituteRequires access

On Teaching Reform of Cost Accounting

Ren Li

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Abstract

Cost accounting,as an important component of accounting discipline system,is an indispensable and compulsory course.Today's economic development and business management requirements bring new challenges to modern cost accounting course(including teaching orientation,teaching content and teaching methods).Based on the current status and the analysis of existing problems of cost accounting course,appropriate reform suggestions were proposed in this paper to strengthen students' hands-on capabilities,to enable them to become modern application-oriented accounting talents,and to meet the need of cost accounting for modern enterprises.

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Cost accounting,as an important component of accounting discipline system,is an indispensable and compulsory course.Today's economic development and business management requirements bring new challenges to modern cost accounting course(including teaching orientation,teaching content and teaching methods).Based on the current status and the analysis of existing problems of cost accounting course,appropriate reform suggestions were proposed in this paper to strengthen students' hands-on capabilities,to enable them to become modern application-oriented accounting talents,and to meet the need of cost accounting for modern enterprises.

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Available abstract

Cost accounting,as an important component of accounting discipline system,is an indispensable and compulsory course.Today's economic development and business management requirements bring new challenges to modern cost accounting course(including teaching orientation,teaching content and teaching methods).Based on the current status and the analysis of existing problems of cost accounting course,appropriate reform suggestions were proposed in this paper to strengthen students' hands-on capabilities,to enable them to become modern application-oriented accounting talents,and to meet the need of cost accounting for modern enterprises.

Key concepts: Cost accounting, Accounting, Management accounting, Throughput accounting, Accounting information system, Component (thermodynamics), Computer science, Cost–volume–profit analysis

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