基于管理能力培养的线上线下全案例教学模式研究——以成本会计学课程为例
A Study on the Online and Offline Full Case Teaching Mode Based on the Cultivation of Management Ability——Take the Cost Accounting Course as an Example
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摘要: 成本会计学课程为提高专业人才管理能力,实施线上线下结合的全案例教学。首先对内容进行规划梳理,按知识点对教学内容重构和设计,弱化成本核算过程,重点突出成本信息在企业决策中的分析应用。提升学生课程参与度,采用线上线下相结合的形式,探寻特定情境下企业复杂实际问题的解决方案,锻炼和提升学生的管理综合能力,培养学生的开放思维和创新精神,同时促进学生自主学习,打造具有创新性和挑战度的特色课程。Abstract: In order to improve the professional talent management ability, the cost accounting course implements online and offline full case teaching mode. Firstly, plan and sort out the content, reconstruct and design the teaching content according to knowledge points, weaken the cost accounting process and emphasize the analysis and application of cost information in enterprise decision-making. To enhance students’ course participation, adopt the form of combination of online and offline to explore solutions to complex practical problems of enterprises in specific situations, exercise and improve students’ comprehensive management ability, cultivate students’ open thinking and innovative spirit and promote students’ independent learning to create innovative and challenging characteristic courses.