Cost Accounting Teaching:Focus on the Processes and Operations
- 10.2991/amahs-16.2016.114How to use a DOI?
- Cost accounting, Processes and operations, Cost elements, Cost allocation
Lack of clear clue to organize a large amount of data to calculate product cost confuses accounting course teaching though many independent colleges emphasize more cost calculation skills than cost theories. This paper try to introduce process management into our cost accounting classroom. After a series of discussions on how to streamline the overall calculation framework, how to choose a specific method and how to get the final results by excel spreadsheet, an quantitative experimental analysis shows that teaching modality based on processes and operations performs more effectively than the traditional.
- © 2016, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Peng Zhao AU - Shiqing Huang PY - 2016/12 DA - 2016/12 TI - Cost Accounting Teaching:Focus on the Processes and Operations BT - Proceedings of the 2016 International Conference on Advances in Management, Arts and Humanities Science PB - Atlantis Press SP - 527 EP - 530 SN - 2352-5398 UR - https://doi.org/10.2991/amahs-16.2016.114 DO - 10.2991/amahs-16.2016.114 ID - Zhao2016/12 ER -