本课程基于“工作过程、项目载体、任务驱动”的职业教育理念,按照成本会计岗位工作任务分析工作过程要素和条件、环境等客观要素,转化为学习过程的内容要素,将课程设置为成本会计基本知识认知、成本费用的归集和分配、分配完成产品与月末在产品成本、成本计算方法和成本报表编制分析等五大教学模块,让学习者在学习情境中完成各项工作任务、学习任务的过程中掌握职业岗位的知识、技能。 This course is based on the vocational education concept of "work process, project carrier, and task driven". According to the analysis of objective factors such as work process elements and conditions, environment, etc. in cost accounting job tasks, it is transformed into content elements of the learning process. The course is designed to recognize basic knowledge of cost accounting, collect and allocate cost expenses, and allocate completed products and end of month product costs The five teaching modules of cost calculation methods and cost report preparation analysis enable learners to master the knowledge and skills of professional positions while completing various work tasks and learning tasks in the learning context.
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