Dimensions of teaching learning about the use of cost accounting practice teaching system to build（维度的教学学习使用成本会计实践教学体系的构建）.doc

1Dimensions of teaching learning about the use of cost accounting practice teaching system to buildAbstract: how to highlight the teaching cost accounting practice teaching, students’ interest in learning the basic skills essential to lay the costing in cost accounting in the proper use of teaching learning dimensions of teaching practice teaching system to build cost accounting, financial theory teaching and practice of operation as a whole, can improve students’ ability to apply knowledge and overall quality. Keywords: learning dimension of teaching cost accounting practice teaching Cost accounting is the accounting profession in a core of specialized courses, but also students in specialized courses in a course over fear. The reason is that the course has a comprehensive, strong theoretical, operational characteristics, students generally find difficult in learning learn How to outstanding teaching in cost accounting practice teaching, students’ interest in 2learning the basic skills essential to lay the cost accounting as application-oriented institutions, we try to use cost accounting to learn the teaching dimension of teaching building costs accounting practice teaching system, and achieved good teaching results. First, China’s current cost accounting practice teaching inadequacies (A) the cost accounting practice teaching out of touch with the needs of enterprise cost management Currently, the new manufacturing environment and management theory and methods for cost accounting and management system must provide highly relevant and need full reliability of the information, which requires cost accounting practice teaching must be closely integrated with production management to meet the growing business management needs, but now mainly confined to teaching cost accounting cost accounting practice, not including the integration of the accounting organization, the cost calculation, cost reporting and cost management in one application of the overall level of cost accounting, cost accounting is not conducive to knowledge applied to the specific business 3practices. (B) the lack of practical experience and professional teachers Teachers are teaching the dominant force, the quality of teaching depends largely on the level of teacher quality and professional level. In fact, although some teachers participated in the social practice, but most of the accounting professional teachers from school to school is still theoretical basic good, but poor skills practice, theory and practice is difficult to organically linked to the practice of teaching is not vivid, can not run close to the actual cost accounting business. (C) the limited opportunities for student internships, lack of professional practice Current accounting training, lack of true three-dimensional business sense, the students hard work of the company’s cost accounting have intuitive perceptions, such as, for courses related to the manufacturing of some simple terms difficult to understand, it will affect their cost accounting procedures and methods of control. of 4production processes and production steps can not correctly distinguish between, on the way to the production of feed and do not understand the way in product transfer will affect their understanding and mastery of the sub-step of the calculation process. Second, the cost accounting practice teaching reform calls for the use of teaching learning dimensions (A) dimensions of teaching content analysis study Dimensions of teaching learning (DOL) is the mid-1990s American curriculum reform experts Marzano (Marzano) proposed a theory of teaching applications. The mode of brain research on how people learn to use the results of education , to grasp the nature of learning and thinking characteristics, assessment, planning curriculum and teaching has a positive reference, according to Marzano’s ‘learning dimension’ theory of the five dimensions of learning include: Dimension 1: Attitudes and experience; dimension 2: acquisition and integration of knowledge; dimension 3: Extend and refine knowledge; dimension 4: the meaningful use of knowledge; dimension 5: Productive habits of mind. 5Study the relationship between the five dimensions to do the following description: 1 All of the learning occurs at the learner’s attitudes and feelings (dimension 1) and the use of productive habits of mind (the dimension 5), which two dimensions are essential to any learning process, and with emotional and attitude characteristics. (2) the other three dimensions - access to and integration of knowledge (dimension 2), extending and refining knowledge (dimension 3) and the meaningful use of knowledge (dimension 4) is learning to think being necessary. dimension 4 contains the dimensions 3, 3 dimensions but also contains the dimension 2, which shows that in the expansion and refining knowledge, the learner but also in acquisition and integration of knowledge; in the use of knowledge, lear。