Clear Research on Key Points of Cost Accounting Teaching Based on Enterprise Practice

Cost accounting plays an important role in practical work, making cost accounting course the core course of relevant specialties. In order to help learners apply the knowledge of cost accounting to practice, there are several key points in the teaching process of cost accounting that should be clearly explained. For example, the parallel carry-over step method is generalized to calculate the number of products in assembly multi-step production, auxiliary production costs are directly allocated to the type of auxiliary production beneficiaries, variety method and batch method have different durations of basic production cost detailed accounts, the reasons for the different application ranges of the fixed cost pricing method and the fixed proportion method for products are discussed as well as the idea of updating the allocation of manufacturing costs with the times. Keywords—parallel carry-over and step-by-step method; auxiliary production type; production cost detailed account duration; manufacturing cost allocation