[Abstract] In this paper, higher vocational courses cost accounting, by analyzing the characteristics of the course, the proposed course teaching is a common problem, and the proposed reform thinking and recommendations on this basis.
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【Keywords】 cost accounting; teaching methods; teaching methods

1 characteristics of cost accounting courses. courses are highly specialized, practical. Cost accounting is a required course for the accounting profession, the professional core curriculum, its Advanced Placement courses basic accounting, financial accounting, certain systemic. Such as learning of cost accounting, production costs imputation and distribution business involves the preparation and registration of the relevant books of all kinds of credentials, these need solid accounting foundation of professional knowledge is conducive to learning. In addition, the knowledge of the disciplines of cost accounting, cost accounting, cost management is directly derived from the production process is set based social enterprise job-oriented disciplines, has a strong practical.
2. cost allocation method and formula. Costing process, many cost allocation methods and formulas, including elements of the allocation of costs, auxiliary production cost allocation, the allocation of manufacturing costs as well as the finished product, and the product between allocation method, different cost allocation method is applicable to different the situation, but the students in the learning process or easy allocation formula chaotic thinking, it is difficult to grasp the calculation of the characteristics of the various allocation methods and application skills. Learning imputation and allocation of the costs of production method, students also have to learn the specific method of cost calculation, such as Varieties Act batch method, the object is not the same points footwork, different methods costing, cost accounting method and steps can be very different, the students are not easy to grasp the operational skills of costing methods.
3. allocation table and costing single range. In the costing process, the allocation of costs is a combination of the preparation of cost allocation table, the cost allocation methods, According to the preparation of cost allocation table format range. Production costs in the finished product, and allocated between the products mainly through the preparation of cost single carried out a wide variety of cost sheets also range. Not the same accounting treatment and financial accounting of the business, cost accounting in the lecturing process often carried to the table on behalf of the close link between the table and the table, intricate bring a certain degree of difficulty to learn to make peace. The
cost accounting teaching problem analysis
1. educators insufficient attention to cost accounting. Although cost accounting and financial accounting belong to the main courses, but the education sector there has been focus on the phenomenon of the Financial Accounting light cost accounting, cost accounting exists as a subsidiary of the Financial Accounting tutorial. Financial Accounting focuses on the provision of corporate financial position, results of operations and cash flow information for investors, creditors, and other external information users provide the basis for decision-making. Cost accounting focuses on the internal operations of the emphasis on cost accounting and cost management, is committed to improving the economic efficiency of enterprises. Financial accounting and cost accounting plays an equally important role in the enterprise, financial accounting tutorials from beginner, intermediate to advanced, with a more complete set textbook system and cost accounting in the education system in the proportion of relatively light.
2. teaching methods, teaching methods lag. Current cost accounting teaching mainly reflect the cost accounting processes by verifying the relationship of form data before and after the hook, computationally intensive, many forms, so that the strong dependence of the teachers and students of the teaching materials, resulting in the "scripted" feel, difficulty concentrating students attention. While some schools are using multimedia teaching, but only presents the formulas and methods, is still on book knowledge to explain, carried forward the relationship between the production process and the form can not display the image. In addition, the cost should be divided according to the production characteristics of the enterprise different cost items to be accounted for, and the different characteristics of technology requires the use of different costing methods, for no practical work experience students will find it very abstract and difficult to understand, These are the methods and means of teaching this course put forward higher requirements.
3. emphasis on teaching the theory, the lack of practice teaching. Most of the cost accounting textbook is based on the characteristics of the production of the manufacturing sector to prepare in the teaching process, from the allocation of production costs to the product cost calculation method, the main use of the blackboard, multimedia in the classroom to the students to explain the theory, so that students mastered the method of accounting principle or form of practical questions to the students to demonstrate the calculation process, the lack of realistic practice teaching. In addition, the financial sector is usually a confidential department, many units refused to arrange for students to come to internships, even if some students into internships, it is difficult to understand the entire accounting system of an enterprise, an enterprise costing more difficult to understand and management mechanism. School accounting training and real business there are still some gaps, lack of perceptual students real business dealings. The
teaching content and social practice disjointed. As technology continues to progress Jordan 13 He Got Game, the production environment has undergone great changes in the use of computer information systems has become the unanimous choice for manufacturing enterprises to participate in the operation and production management. The traditional method of cost accounting, the emphasis on direct production cost accounting, accounting underestimate the indirect production costs. New enterprises, high-tech enterprises such as the IT industry, software producers, its operating costs, indirect costs of production accounting for most of the small proportion of direct material costs using traditional costing method is obviously not suitable for the production features. With the proliferation of computers, increasingly high degree of mechanization of the production of traditional manufacturing, direct labor costs are getting smaller and smaller, the allocation of management costs, equipment depreciation and indirect production costs is becoming more and more important, these requirements cost of traditional accounting methods to make the appropriate change. The
cost accounting teaching reform thinking
build cost accounting practice teaching system. Build a scientific and practical teaching system, should come from the overall planning of each practice teaching. Cost Accounting Practice Teaching settings without costing characteristics. Product costing ultimate goal is to calculate the total costs and unit costs of the various products. Imputation and allocation of costs from the various elements in the costing process, imputation and allocation of auxiliary production costs, manufacturing costs, loss costs imputation and allocation to the production cost of the finished product and the product between distribution, are inseparable from the transfer of the original certificate, registration of the fill, and the books of the vouchers, the entire accounting process requirements are real accurate data. Teaching the theory and practice of teaching should be carried out in parallel as much as possible to provide students with a simulation and high, comprehensive and strong practice environment, so that each college students on campus can experience such practical aspects of training, to master the theoretical knowledge full use of the practice session, the abstract theoretical knowledge to produce perceptual knowledge. Cost accounting practice teaching, can make use of the simulation training room of the school to fill in the original documents, preparation of vouchers, registration books to issue a cost reports and cost analysis, system simulation training of various cost calculation methods. Vigorously seek school-enterprise cooperation, the establishment of a training base outside using the time to organize students to visit the business study tour to enable students to understand the characteristics and production processes of the production organization, create a real practice environment for students.
2. improve teaching methods and means. (1) Case Method. The case method is case into the classroom, through immersive case analysis, organize students to participate in the discussions, written case analysis report, summarized in the summary of a practical teaching methods by teachers. Using the case method, according to the actual situation of students imputation and allocation of the costs of production and costing methods combine to explain as a case behind the cost report preparation and analysis around the case, so easy before and after the knowledge coherent overall grasp costing methods of specific cost report preparation and analysis. In the case teaching students is the subject of the classroom, the teacher is the role of the designer and motivator. Should control the progress of good classroom teachers, telling and case-related theoretical knowledge breds 11, a brief introduction to the background, content, nature of the case, and to guide students into situations, independent thinking and discussion. Students for the case raised issues, access to information, literature, from its own point of view on the case analyzes on their own insights, debate different viewpoints. The case ended, teachers should guide students to write a case analysis report and conclusions. (2) icon pedagogy. The use of pictorial method can make teaching more image, so fragmentary knowledge systematic and intuitive. Such as the proper division of costs boundaries, Costing he got game 13s, costs of production and non-production costs, including the correct division correct division of the production costs of current and non-current, correct will be divided into different production costs and production costs in the finished product divided between the products, these seemingly independent theory, in fact, the very close contact with each other, if simply relying on the text about will be very difficult, but by illustrated lectures will play a multiplier effect. Another example is costing the general process, first imputation and allocation of the various elements of cost, to the auxiliary production costs imputation and allocation, the manufacturing costs of doing so and distribution, and finally the production cost of the finished product and the product allocation, the accounting process through the T-account to demonstrate the relationship between the various accounts of the carry-over through the T-carried icon to teaching allocated between the costs carried forward process, can be more intuitive system to facilitate the students dispersed knowledge point of contact up. (3) project pedagogy. Project pedagogy is the knowledge and skills that students need to master during the school divided into a number of tasks the project, around each task set teaching objectives, arrangements for teaching content and hours. The project pedagogy based social enterprise jobs work task oriented practical teaching methods, should focus on the the students practical operation skills training. Project Approach in the cost accounting textbook content is divided into a number of projects, such as the elements of cost accounting, auxiliary production cost accounting, manufacturing cost accounting, production costs in the finished product allocated between the products accounting, cost accounting Varieties Act, the batch method, fractional step above, the project clearly each project requires knowledge and skills objectives. In the teaching process, students are grouped and assigned tasks, combined with the case according to a variety of accounting principles and accounting procedures, fill in the original documents, preparation of accounting documents, registration of the breakdown of a variety of products, until the calculated The cost of the finished product and the cost of the finished product, the final preparation of cost statements. Requires every team member must participate in the work process, the discovery of the information to be shared within the group, to discuss mutual competition between the teams. The end of the project, teachers should evaluate the results of the work of each group, and widespread problems in the process for the project, and give students a refresher on knowledge, consolidate relevant theoretical knowledge.
3. reasonable construction of the teaching content. Cost accounting professional courses, but the set seems to be in order to make up for the lack of financial accounting, the lack of system design. From the content structure point of view, on the one hand, there is no case of simulation of the production process of industrial enterprises, and thus unable to form the image of thinking students background on the production of corporate cost accounting processes, calculation methods. On the other hand, there is no analysis of the organization of cost accounting, cost accounting methods and cost statements linked to the overall application of teaching content, is not conducive to student linked to the fragmentation of knowledge, applied to the specific practice. Textbook is a student exchange bond, we must first reform of teaching materials, on the one hand, to strengthen the basic theoretical knowledge of cost accounting, on the other hand to strengthen the application of skills training, teaching materials should be divided into two parts, part of the theoretical content, and the other part of the training content, 50% of each class. To promote the innovation of cost accounting teaching content. In the new manufacturing environment, the cost structure of the product has undergone a major change in the upward trend in the proportion of production overheads, the fee structure is also more diverse, complicated, and therefore in the teaching process, costing the center of gravity should the transfer. For some foreign frontier costing method, although the general cost accounting textbook initial introduction, but a long time to focus only on the traditional cost calculation principles and methods bred 11s online, ignoring the organic combination of teaching content and enterprise practice management, making the cost accounting teaching is difficult to adapt to the current enterprise management requirements. Cost accounting methods should be appropriately increased the forefront of teaching content, such as more and more widely activity-based costing, responsibility cost method not only overcome the defects of traditional costing methods only focus on the direct production cost accounting, and more attention cost accounting management is essentially in line with the needs of modern enterprise management, improve the quality of cost accounting management.
All in all, the vocational college to achieve its objectives, cultivate applied talents to adapt to the needs of society, teaching methods, teaching methods and teaching content must advance with the times. Great importance to the quality of teaching, and develop socially highly skilled personnel, the mission is also the cornerstone of long-term development of vocational tertiary institutions he got game 13s 2013.
Reference
[1] Long Song wind. Vocational Cost Accounting Teaching Reform Exploration [J]. Securities and Futures .2012 (1)
[2] Li Ren Cost Accounting Teaching Reform of the [J]. Wuhan Biological Engineering Institute of .2010
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[3] Mannie Min had geese cost accounting practice of teaching reform Exploration [J] the accounting audit .2011 (9 under )
[4] Polaroid On the accounting teaching reform in the new era of innovation research [J]. the enterprise Herald .2009 (7): 161
[5] of Liu Qiaoru, Liu Songying. "task to lead the type "Teaching mode of cost accounting teaching reform [J]. Economic Research Guide .2011 (29)
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