Course Construction And Practice Of Manufacturing Cost Accounting Based On The Work Process

Vocational education programs based on the work process-oriented view hasbecome the mainstream of the Higher Vocational Education CurriculumDevelopment.After several years of teaching contents and methods of reform, still there is thephenomenon of teaching organization in accordance with the original theory ofmodules. Serious problems that exist in the original cost accounting theory are thefragmentation of knowledge modules. Knowledge can not be the complete economicentity (project) as a carrier to reflect the economic and business content."Themanufacturing cost accounting" is developed by the cooperation of the businessexperts and is being built a practical course for many years. From the research firmtypical cost accounting and analysis jobs to start refining the typical task ofreconstructing the learning content, designed to train students to engage in costaccounting professional competence and team spirit of cooperation. In accordancewith the teaching model based on the work process-oriented, I reconstruct the originallectures and complete project vector design based on the work process and practice inteaching. This article is going to introduce the overall design of this course from thecurriculum development background, course nature, role of concepts, ideas ofcurriculum design, curriculum objectives, teaching content selection, teachingorganization and teaching practice, teaching, assessment, teaching teams and coursefeatures."Manufacturing cost accounting technology" curriculum design andimplementation process, focusing on the process knowledge to complete a specifictask to achieve the integration of teaching. Work process-based curriculumdevelopment is facing many problems to be solved and we need to continue efforts toexplore.