| “辅助生产费用的分配”教学方法浅议 |
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| 引用本文： | 田平.“辅助生产费用的分配”教学方法浅议[J].十堰职业技术学院学报,2004,17(3):75-77. |
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| 作者姓名： | 田平 |
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| 作者单位： | 十堰职业技术学院,管理工程系,湖北,十堰,442000 |
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| 摘 要： | "辅助生产的交互分配"是成本会计教学中辅助生产费用分配教学的中心环节,同时又是辅助生产费用分配的重点和难点。教师在安排教学内容时,要把辅助生产的特点和成本构成作为学生理解交互分配法的关键,然后在讲解分配程序和步骤、账务处理和举例应用的基础上用T型账户归纳总结,则会收到事半功倍的效果。
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| 关 键 词： | 成本会计 辅助生产 交互分配 教学方法 |
| 文章编号： | 1008-4738(2004)03-0075-03 |
| 修稿时间： | 2004年7月25日 |
On teaching method of auxiliary production cost distribution |
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| TIAN Ping.On teaching method of auxiliary production cost distribution[J].Journal of Shiyan Technical Institute,2004,17(3):75-77. |
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| Authors: | TIAN Ping |
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| Abstract: | Alternate distribution of auxiliary production cost is the key link of auxiliary production cost distribution teaching which is included in teaching of cost accounting . It's also a difficult point. For teaching arrangement, alternate distribution feature and cost component should stand out. Therefore, the instruction of distribution procedure and steps, accounting management and examples, which are based on T form accounting induction, will do great to the explanation. |
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| Keywords: | cost accounting auxiliary production alternate distribution teaching method |
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