CAJ | 학술논문

“成本会计”课程是会计专业课程中最复杂最难学的课程之一。运用成本控制和成本管理的思路，结合产品的生产工艺流程，正确把握企业成本管理中所构成的各种成本，避开成本会计固有的繁琐复杂性及其难题，化复杂为简单，合理选择成本分析、归集、结转、核算的方法，使学生在学中做、做中学，才能发挥教学特有的效果。
“성본회계”과정시회계전업과정중최복잡최난학적과정지일。운용성본공제화성본관리적사로，결합산품적생산공예류정，정학파악기업성본관리중소구성적각충성본，피개성본회계고유적번쇄복잡성급기난제，화복잡위간단，합리선택성본분석、귀집、결전、핵산적방법，사학생재학중주、주중학，재능발휘교학특유적효과。
The course COST ACCOUNTING is one of the most difficult and complicated courses. Application of cost control and cost management ideas, combined with the production process, correctly grasp the cost management of the enterprise in which all kinds of cost, avoid cost accounting inherent burdensome complexity, complexity problem, for simple and complex, a reason- able choice of cost analysis, summed up, carryover, and calculation method. For example: "varietal method" and so on, to make the student studying in school, and learning from doing, can develop the effect of teaching benefits to teachers as well as students!