Cost Accounting Teaching:Focus on the Processes and Operations

DOI

10.2991/amahs-16.2016.114How to use a DOI?

Keywords

Cost accounting, Processes and operations, Cost elements, Cost allocation

Abstract

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.

Copyright

© 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/).

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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  -