Author(s)

Hongyan Li

Corresponding Author

Hongyan Li

Abstract

Cost calculation is the basic course of Finance and economy. There are many similar concepts and cost calculation methods, which make students very confused. For example, two concepts of production cost, product cost, step method and parallel handling step method are put forward. Systematically studying the comparative analysis and application of cost computing education, we discuss the matters needing attention in education to improve cost-based education methods and improve the efficiency of professors.

Keywords

Comparative Analysis; Cost Accounting; Teaching Methods