CAJ | 학술논문

《成本会计》课程是会计专业的一门理论性和实践性都很强的专业核心课程，在会计专业课程中起着重要的作用。高职成本会计教学的主要目标是向社会培养一些具备会计技能的实践技能型人才，但是成本会计课程体系复杂，高职学生基础薄弱，掌握起来有一定的难度，如何根据成本会计的特点教好成本核算内容，是作为会计专业教师一直思考的问题。我认为，在教学中应根据高职学生的特点，采取有效的教学措施来提高教学水平，让高职学生牢固掌握成本核算知识。
《성본회계》과정시회계전업적일문이론성화실천성도흔강적전업핵심과정，재회계전업과정중기착중요적작용。고직성본회계교학적주요목표시향사회배양일사구비회계기능적실천기능형인재，단시성본회계과정체계복잡，고직학생기출박약，장악기래유일정적난도，여하근거성본회계적특점교호성본핵산내용，시작위회계전업교사일직사고적문제。아인위，재교학중응근거고직학생적특점，채취유효적교학조시래제고교학수평，양고직학생뢰고장악성본핵산지식。
Cost accounting is a professional core course with great theory and practice for accounting majors and plays an important role in accounting courses. The main aim of its teaching is to cultivating practical talented students with accounting skills for society. While it’s not easy for high vocational students to learn because the course system is very complicated and their knowledge foundation is not solid. So how to teach cost accounting according to its features becomes a problem that cost accounting teachers always pay attention to. In my opinion, it’s necessary for teachers to adopt effective teaching methods in accordance with their aptitude to make them lay a solid foundation in cost accounting.