基于工作过程的成本计算与分析课程优化改革

    Cost Calculation and Analysis Course Optimization Reform Based on Working Process

    • 摘要: 成本计算与分析是高职院校财务会计类专业的核心课程。为了突出职业能力培养,按照“工作任务分析—行动领域归纳—学习领域转换—学习情境设计”的思路,以企业生产组织方式和生产工艺的类型(任务)为载体,介绍了高职院校成本计算与分析课程基于工作过程的优化改革背景、课程设计思路和实施方法,以期为同类院校的相关课程改革提供有益借鉴。

       

      Abstract: Cost Calculation and Analysis is the core course of Finance and Accounting specialty in higher vocational colleges.To strengthen the professional ability cultivation, it follows the procedure of "work task analysis-induction of action field-learning field transformation-learning situation design".Taking the mode of enterprise production organization and the type (task) of production process as the carrier, it introduces the background of optimization reform,curriculum design idea and curriculum implementation method of Cost Calculation and Analysis course based on work process in higher vocational colleges,so as to provide useful reference for related curriculum reform in similar colleges.

       

    /

    返回文章
    返回